Uncle Rupee

is a character in who promises Tingle entrance to the paradise of Rupeeland if he is able to collect enough Rupees to satisfy his desire. He is the one who turns him into a Tingle at the beginning of the game, continually beckoning for the collection of rupees.

Biography
Uncle Rupee turns out to be a demon who gets his power from the currency of Hyrule, Rupees. Uncle Rupee is the creator of Tingles, a state of being he curses people with. When not in the possession of rupees, and thus physically incapable of fighting, he tricks others into becoming his slaves (Tingles,) by promising to bring them to Rupeeland, a paradise where nobody has to work. Uncle Rupee is also the final boss of the game, battling in three forms.

Battle
When Tingle throws the Master Rupee in the pool, the tower rockets off the earth and flies straight through the moon, where Uncle Rupee is waiting with his two cats and bodyguards.

In the battle against Uncle Rupee, Tingle has to shoot rupees at him, losing them continuously. Tingle's ammo consists of all of the rupees that he has thrown in the pool plus the rupees he was carrying at the moment. The rupees will fire wherever the stylus is touching the screen.

First Form - Ultimate Boss: Uncle Rupee
This is Uncle Rupee's first form. The sofa he sits in begins to fly as they battle. He is fairly easy to shoot, but he has many ways to defend himself. Uncle Rupee's attacks include sending in agents to shoot evil rupees at Tingle, throwing dinner plates that shoot evil rupees, or calling out his two cats, who both fire a continuous beam of evil rupee energy.

Second Form - Super Boosted Uncle: Grand Rupee
This form is a boosted form of the previous. His most common attack is when Grand Rupee makes a rupee-shooting cloud form on any part of the screen that fires evil rupees at Tingle. Grand Rupee's last and most powerful attack is a wide beam of evil rupee energy. Tingle must shoot the beam so it hits at Grand Rupee instead of himself. When he does this three times, Grand Rupee is finally defeated.

Third Form - Rupee
Now only the head of Uncle Rupee remains, but it has become much larger. Rupee is shown on the upper DS screen and Tingle is on the lower screen. To destroy Rupee, Tingle needs just to shoot rupees at him. Rupee attacks by ramming either the left or right side of the lower screen. If Tingle gets hit, he will lose massive amount of rupees, so he must dodge each hit. Rupee's moustache fortells which side he is going to ram by twitching in the direction he is about to attack. When Rupee begins to float even higher upwards, it means he is about to ram the center instead of a side. This is only dodged by staying to the left or right of the bottom screen. Sometimes Rupee may try to fool Tingle by faking a ram, but this is hinted when his moustache does not twitch either direction. Rupee's defeat will end the game.

Trivia

 * The word "Rupee" is also used in the English language to describe an Indian currency. Uncle Rupee slightly resembles an Indian, with his posture and clothes both reflecting that of a mediator.
 * If Tingle has rescued Pinkle from her prison before the fight with Uncle Rupee, he will gain a pink suit to wear during the battle, and an alternate ending will play after he is defeated.
 * Uncle Rupee's victory is shown in a what-if game called Bad Uncle Rupee's Ashen Rupeeland.
 * In Ripened Tingle's Balloon Trip of Love, one of the Love Push items appears as a Rupee with a face on it, similar in style to Uncle Rupee.
 * "Uncle" Rupee is likely a mistranslation. The original Japanese actually means "Old Man" or "Grandpa" Rupee. The translator apparently did not notice the い at the end which changed the meaning from "Uncle" to "Old Man".