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Death Note: Another Note was Mello's suicide letter
Mello knew, and even planned, to die after kidnapping Takada. He fabricated the entire story as a way to reflect on his own life. Look:

  • Both Mello and BB admired L (to a certain point).
  • They were both runner ups.
  • They both grew up at Wammy's House.
  • They both tried to hurt the person ranked above them.
  • They both wound up at Los Angeles after being at Wammy's.
  • BB planned to kill himself with fire, but didn't get the chance to. Mello almost died at the fire at Los Angeles, but survived.
  • They were both eventually killed by a death note.
  • They both had sidekicks that were mentioned briefly and eventually died. (A and Matt)
    • OBJECTION! Mello couldn't have fabricated that story! L himself mentioned the case by name when he found out that Naomi Misora went missing!

L had Mello learn about the events of Another Note in an attempt to Scare Him Straight.
L was probably trying to teach him "See, this is what happens if you take your rivalry too far." Though it seems to have backfired as it sounds like Mello found Beyond to be Unintentionally Sympathetic.
Mello is a transgender man
It makes sense, sort of. When Mello is introduced, his clothes and body are androgynous. Then he leaves, saying he will live "his own way," far from everyone he used to live with. Next time we see him, he dresses and talks masculine, but he still has feminine features. His figure leaves room for doubt (is he just well muscled, or are those bound breasts?). Then he gradually becomes more masculine just a few years too late to chalk it up to puberty (he can't be that late a bloomer). He also keeps his gun in the front of his pants, which is easier to do without a penis, and lacks a bulge in the area even though his pants are so tight that it's a wonder he can still sit. And Transgender people are cool.
  • A bar of chocolate says Matt is his ex-boyfriend.
  • Certainly not "ex". Given that everyone is gay or bi, certainly not straight, it's much more likely that they hooked up, or at least didn't break up, when Mello transitioned.
  • This isn't within Death Note itself, but Madonna played Mello convincingly in her "Jump" music video.

The confusion over Mello's gender was either planned, or the creator wasn't sure what he wanted Mello to be.
In the manga, Mello isn't referred to by any gender pronoun for quite some time. Besides one of the gang members, who I'm convinced had a massive unrequited crush on Mello, Mello isn't shown attracted to anyone or in a romantic situation for a long time. Some might say he never is. Granted that simply puts him in the same class as many other characters, but if the creator wasn't sure if Mello was a boy or girl, it makes sense not to give him any sort of love interest. It also makes sense not to do so if the plan was to make people wonder. Since Rem seems to be the only character with openly homosexual feelings, seems to be because there are people have argued that her love for Misa is platonic, maybe the creator assumed everyone would consider Mello heterosexual, and therefore, his love interest would give away his gender.
  • A similar argument could be made for Near.
    • I'm sorry, but you lost me. Which of the arguments could be made for Near? If I recall correctly, he was established as a boy early on. So, am I wrong, or are you talking about a different argument?
      • Well first you have Cross-Dressing Voices - Near is voiced by a woman in both the original and the dub. Also with the way he's drawn he could be mistaken for a young girl.
    • Jossed. In Book 13, Obata explicitly states that he intended to make Mello masculine, and Near androgynous, from their first scene. One of the few moments where Obata seems to have weirdly misinterpreted how people would see the characters. Also, the plan was to have reversed the character designs (where the short, "effeminate" one would be Mello, and the taller one with straight hair would be Near), and was changed at the last minute.

Mello is a girl.
S/he's crossedressing because s/he feels that s/he wouldn't be taken seriously as a girl. If you think about it, it explains a lot.

Maki of L: Change The World grows up to be Mello.
Think about it, it makes sense if the Boy is Near. She is the emotional one that believes in Revenge Before Reason, readily willing to sacrifice her own life and everyone else's for the sake of justice/revenge. She either gets a sex-change operation later (see above Guesses) or we accept that it's an Alternate Continuity

That explains how a fourteen year old kid can join the mafia instead of getting his ass kicked. It also explains why he's in an orphanage- either L took Mello into protective custody or, being criminals, Kira killed them all. Or both.
  • That would also explain Mello's Freak Out when he's told that L is dead and shouts "[L] promised he'd find Kira and have him executed!"

Mello is the child of River Song and the Doctor
  • This would explain the gun thing and why when a god of death shows up, everyone else tries to kill it, but Mello? He just calmly hands it a bar of chocolate. That is so Doctor.
    • This also explains why he showed Takada his face- he knew the Death Note wouldn't work on him!
      • That explains why in the manga, we do not see his death
    • Plus, he physically looks like both River and the eleventh Doctor, as well as Amy and Rory
  • He could have regenerated into Willy Wonka.

Roger wanted Mello and Matt dead.
You know that Roger hates children? Roger send Mello and Matt away from the Wammy House so they would die from the Kira case and Roger could become Watari for Near. Oh, and Near was the only child Roger liked simply because he stayed out of his way.

Matthew is Matt's middle name.
Let's face it, Mail Jeevas is an embarassing name. And it's not uncommon for someone to go by their middle name. So Matt just chose a shortened form of his middle name as his codename.

Matt is a figment of Mello's imagination.
  • It seems like he had no real friends at Wammy's; we see him studying, alone, playing with kids who don't like him, and looking at his test scores, alone. He was so frustrated, trying to beat Near, that he imagined "Matt". Matt was the third-smartest kid at Wammy's, so he could keep up with Mello intellectually, but he had no interest in actually becoming the next L, so Mello didn't have to compete with him. When it came time to kidnap Takada, Mello secretly shot off the smoke bomb himself and imagined Matt doing it. There were no other bodyguards beside Lidner there, but Mello imagined all of them killing Matt because he knew that he was going to die soon, so Matt couldn't live past him. Ohba even says in Vol. 13 that Matt's sole purpose in the manga was to give Mello someone to interact with—his whole purpose in existence is to keep Mello from being lonely!
    • In fanfic form: [1]

Matt is a male Diclonius.
It fits! He's an orphan and according to Fanon he has pink hair. Also he is incredibly loyal to one human (Mello) who seems to be his only friend. So that's why he wears the goggles-it's to hide his horns. This also means he survived getting shot up by Takada's bodyguards seeing as the Diclonius species seems to be Made of Iron.
  • Also in fanfic form: [2]

Matt saved Mello from the rubble after Mello blew up his own base.
Matt doesn't appear until after Mello is on his own again and someone must have gotten Mello medical attention.

Mello wore a magic gas mask.
Mello only wears a little gas mask for protection when he's in the middle of a massive explosion. Yet later he's only scarred on his face! [3] So it must have been a magic gas mask, an Artifact of Doom with a price to using itthis Magic Gas Mask dropped by a Scaragami prevents the wearer from coming down with a case of dead but it takes it's payment by eating away at the flesh of the user's face.

Matt is actually the smartest of L's successors.
But he deliberately scores "average" for Wammy's Program and refuses to apply himself because 1) he doesn't want to step on Mello's toes and 2) he doesn't want the responsibility that would come with L's title. As for Matt's major scene in the anime, well, even genii can have errors in judgment...

Matt took out some of the bodyguards on his way out
After watching Matsuda pump Light with bullets, and then seeing the latter be able to cover all that distance and finally die of a heart attack, it's only logical to assume that Matt wasn't killed right away. He may have had at least enough time to pull out his gun when the guards were close enough before finally expiring. And even then, he may have been wearing a bullet-proof vest, though this is unlikely. The footage was cut because it lacked significant plot relevance.

Mello is Johan.
The Actor Rule. Also both are blonde chessmasters indoctrinated at an orphanage for a nebulous purpose and kill people.

Why not? Both are thin, blonde, overdramatic, and have a preference for gothic clothing.
  • Except: Misa is Japanese, and Mello is European. Also, in Rem's flashback, Misa is shown to have black hair; it appears she dyed it blonde (and started wearing blue contacts) when she became an Idol Singer.

Matt's (Mail Jeevas's) code letter would be J.
Because Mello already has "M" and "J" isn't taken yet. (The Wammy's letters already taken are A, B, F, K, L, M, and N.)

Mello is a werewolf.
It would explain the anger management issues.

Kira is actually Matt. [4]
In the anime Light's hair flashes a bright red whenever he's doing some evil Kira inner monologue—the same bright red that Fanon insists is Matt's true hair color. If you ignore the goggles and striped shirt Light and Matt look awfully similar. The Matt doesn't manifest until the Second Arc when Kira is at his strongest. Therefore Matt is actually Light's Kira persona or the spirit of the notebook that possessed him and it has somehow become his Enemy Without. After Kira/Matt got what he needed from Light he left him and now in the process of framing his previous host. Also Matt/Kira used and killed Mello controlling and tricking him into thinking he was his close friend or lover (see above guess that Matt is a figment of Mello's imagination because Mello is always seen alone at Wammy's House) in order to kill Takada (and Mikami) as well, leaving no loose ends behind. And of course Matt didn't really die when shot up because he's a spirit/demon-thing. That was all a ruse on Matt/Kira's part to trick the investigators and the audience into thinking he wasn't important to the plot at all. And after eliminating his competition Matt/Kira than casually takes over the world and hangs out in his palace all day playing video games with Ryuk. Further evidence is found in Re-Light-the Shinigami that was probably Kira/Light wears goggles as well.

Matt's goggles give him Pyrovision

Through sheer Rule of Funny.

Matt and Mello weren't actually friends at Wammy's House.

But they weren't enemies either. They simply didn't talk to each other very often. Mello just contacted Matt because he knew that he could keep up with him.But that doesn't mean that they didn't become friends during the short time they worked together. Emotional connections are formed faster under stress.

Matt is actually a girl in disguise

Because Mello secretly being a girl is much too obvious. Now Mail "Fangirl Magnet" Jeevas on the other hand, would be the one most wouldn't expect. And the fangirls' reactions would be priceless.

The one who treated Mello's burns...was Matt.

None of the doctors (legitimate and otherwise) that the Kira Taskforce talked to recognized Mello or anyone fitting his description. Plus, Matt's brilliant enough that his having at least basic medical knowledge is plausible...and we don't see him until after the explosion.

The reason that Halle sent them on the Takada Mission was that she was angry with Mello

Now, why would she be mad at him, you ask? Because he ignored her when she tried to seduce him. She didn't have to send Mello on the mission (and Matt was really just collateral damage here); she didn't even have to say anything about notebooks or Kira. She could have asked anyone to do it, or even done it herself.

Matt's gauntlet gloves belonged to his father or older brother, or someone else close to him

He has the gloves at Wammy's house, while Mello is there. But notice, they're too big for him; he doesn't grow into them until we see him in the series proper. It's plausible, then, that they belonged to someone (like, say, his father) before he came to Wammy's House. In other words, they may be a sort of Tragic Keepsake.

Matt was present and living with Mello before the explosion, or at least had contact with him.

HTR 13 says that Mello didn't contact Matt until after the explosion, after having ditched him 5 years prior. But, their very positive relationship and the high amount of trust and Undying Loyalty between them doesn't logically mesh with this. Keep in mind that Matt was an afterthought on the part of Tsugumi Ohba...and also that he's a very "behind the scenes" kinda guy. Also keep in mind that Mello didn't want Matt to get sucked into this whole Kira mess. It's more plausible that he was there in the background (either living with Mello, or having contact with him), and that the date given in HTR 13 for Mello "contacting" him corresponds to his first involvement in the Kira case rather than a literal first contact after the Time Skip.

  • I see it Mello wouldn’t want his friend (boyfriend) to get into catching Kira business but he’d like having Matt live with him. Matt would stay there to stop the people working for Mello from getting ideas. However Matt left for a few days to get supplies and when Mello called him after his accident Matt rushed over to help him and with Mello’s men dead he decided to get more involved because no one hurts his Mello.

Mello's rosaries are neither related to his religion or Rule of Cool.

They're keepsakes from his parents.

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