The Imperial Elite, also known as SP Forces, are enemies in Final Fantasy VI, and are Emperor Gestahl's personal guard. They can only be fought during the Imperial banquet in the Imperial Palace. When asked by Gestahl if they wish to take a break, the player should answer yes, then speak to the guards to battle them.
The Imperial Elite do not have any dangerous attacks besides their special attack Gut Strike, a slightly stronger normal attack, and they are easily defeated. If anyone in the party knows Bio, it can be cast against them to great effect. Defeating the Imperial Elite within a time limit earns the player an additional five points towards earning rewards after the banquet.