Yes, that is an alligator 
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One day fourteen year-old Sawatari Izumi and her younger sister, Mitsuki, decided to run away from home to live on their own. Unable to find jobs in the city, they stumble upon a help wanted ad for a live-in maid at an enormous mansion. Their hopes quickly fade when they discover the master of the house, Yo****aka Nakabayashi, is a fourteen year-old millionaire with a uniform fetish. Without anywhere to turn to, Izumi reluctantly accepts the job but quickly finds herself indebted to Yo****aka after Mitsukiâ??s pet alligator, Pochi, wreaks havoc on the mansion. Now Izumi must put up with Yo****akaâ??s perverse antics while she works to repay her debt.
Yo****aka seems happy 
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He is my Master may come as a surprise to those familiar with GAINAX. After all, GAINAX is best known for its psychological powerhouses like Neon Genesis Evangelion, His and Her Circumstances and FLCL. So when they announced work on this show it raised a few eyebrows. Rest assured, He is my Master is good enough to quiet at least some of those dissenters. Shouji Saeki, director of FLCL, adds a touch of quirkiness that gives He is my Master the freshness to stand out in the ever growing hoard of harem-themed comedies. A pet alligator doesnâ??t need any additional help in standing out, much less one with a strong inclination for chasing after beautiful girls and ripping their clothes off. Pochiâ??s antics rarely amount to anything more than a good reason for someone to get undressed, however, so the craziness doesnâ??t drive you insane. The characters are already developing strong personalities, though why Izumi and Mitsuki ran away from home has yet to be explained. For now it just seems like a good reason to pair a bunch of middle-school kids together under one roof, a trait all too common in anime. The only real concern is whether the show will remain fresh over the course of an entire season as it does not appear to have any driving storyline.
Izumi's cute little sister, Mitsuki 
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GAINAX has always produced stunning visuals and He is my Master delivers the goods as well. The character designs look good, though most of the characters share similar facial features. Pochiâ??s design is especially hilarious, if only for its striking contrast with the rest of the surroundings. He looks out of place, even for an alligator that can walk on two legs. The music is lackluster but it wonâ??t bother you. The end theme is worth watching for the beautiful video that was put together, but not much else is merits praise. The little quirks such as Yo****akaâ??s penchant for designing new costumes for Izumi and Mitsuki to wear, and the running counter of Izumiâ??s debt at the end of each episode are a cute touch. Overall, He is my Master should be enjoyable for most viewers.