14 Friend - Tomodachi(友達)

After Light introduces Misa to Ryuk, the two discuss their plans to get rid of L. Taking advantage of the situation and of Misa's love for him, Light concludes that he can use her to mislead L, while furthering his plans for a better world. Misa's shinigami, Rem, however, threatens to write down Light's name in her own Death Note if Misa's safety is compromised. In the meantime, L is thrown off the trail by the second Kira and is confused by the new audio tapes purposely denouncing the police's attempt to make the first Kira appear as a pariah. L concludes that the two Kiras might have met and are working towards the same goal.