  In Combinatorial Game Theory, we study the set of games G, whose elements are
mapped from positions of rulesets. In many case, given a ruleset, not all
elements of G can be given as a position in the ruleset. It is an intriguing
question what kind of ruleset would allow all of them to appear. In this paper,
we introduce a ruleset named turning tiles and prove the ruleset is a universal
partizan ruleset, that is, every element in G can occur as a position in the
ruleset. This is the second universal partizan ruleset after generalized
konane.
