The Simurgh is an enemy in Crisis Core -Final Fantasy VII-.
Do not bother attacking them with Thunder-based attacks, because the Simurgh will absorb it into HP. This foe has a rapid dive-bomb attack, but Zack can counter this with an Assault Twister. A series of swift sword attacks will eventually bring the Simurgh down.
Simurgh (lit. "thirty birds") is the modern Persian name for a gigantic benevolent mythical flying creature. In the Sassanid Empire era, it is depicted as a peacock with a head of a dog (sometimes with a face of a human) and the claws of a lion. The figure can be found in all periods of Greater Persian art and literature and was used as the royal symbol of the Sassanid Empire. In modern depictions, however, such as that of the Iranian 500 rials coin or the flag of Tat people, it is entirely birdlike.