You mean Emperor Ing's Final Form (#3) right???
Well, there isn't much I can tell you that 5 Walkthrus haven't already said...
Use missiles on his 'heart' and stay as far away from him as you can. Once his heart goes purple or white, use the Annihilator Beam to fire a Sonic Boom at him - get right up in his face and fire the shot when he opens his mouth to make sure that you don't miss...
That's all I have to offer - oh, yeah - and KEEP TRYING!!!
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