is a 2009 Hong Kong television drama created and produced by Wong Wai-sing.

stands for Emergency Unit, a traffic and criminal operation wing under the Hong Kong Police Force.

The series shifted into a much darker theme compared to the last two instalments with its focus more on triads.

Due to overwhelming criticism of Tse's character's demise, Tse appeared and spoke in the last scene of the series and a prequel of E.U based on Laughing's life, entitled Turning Point, was produced.

However, Leung Ka Ki's role as "Fa Yeuk-Bo" receive almost complete negative response from viewers; this is somehow odd given that Ka Ki's role in the series is supposed to be a "good character", although one possible reason is the character's stereotypical attitude towards the triads.