The Man Who Died Twice (二度死んだ男, Nido Shinda Otoko) is episode 193 of the Naruto: Shippūden anime.
When asked by Shikamaru and Shiho to see if he recognises anyone in the photos they were able to recover, Naruto grabs one and leaves. He then thinks back to how he met the man in the photo. He remembers a time when he found a tag with the name Kisuke written on it. When Naruto is sitting in his bed, he sees a man sitting on the other side, and after realising he is a "ghost", he starts screaming. Naruto asks him who he is, but the man does not remember. After seeing a tulip in Konoha, he suddenly remembers who he is and how he became to be a ghost. He was an ANBU operative investigating infiltration of spies into Konoha. His main suspect was Sabiru. After following him around, he was discovered, and the two clashed. The battle ended with Sabiru sealing away Kisuke's soul and Kisuke's body being left in a river. Naruto (disguised as Kisuke) breaks into a meeting involving Konoha's security system and accuses Sabiru of being a spy. When Sabiru says that the real Kisuke is dead, Naruto escapes with Kakashi and Sabiru in pursuit. At some point in the chase, Kakashi caught Naruto, and gave Naruto a chance to prove Sabiru guilty of the murders of Kisuke and his wife. When Sabiru confessed to Naruto that he did kill the two, Kakashi appeared, ready to arrest him, but was promptly taken out by a hidden Kabuto Yakushi. At the end of the day, Kisuke's soul is ready to depart and says good-bye to Naruto. In the present, Naruto places a bouquet of tulips on the gravestone of Kisuke, just as he promised him he would do whenever he remembers him.