Hoshigami - Running Blue Earth [U] ISO
[SLUS-01375]

Hardest Tactics never seen, no errors allowed. Always keep your eyes open, a lot of menus every turn, need to be a purist of tactics
to play this, and pass your days in the tower of doom to skill your characters. Original and good game!

Hoshigami: Ruining Blue Earth is a Tactical RPG made in 2001 by MaxFive and published by Atlus. 
In this game you control squads of soldiers, each generated with stats and powers based on their innate element (Each character has his own starting element). The game is butally hard since if your men die and are not ressurected until the end of the combat they are lost forever, only being substituted by level 1 trainees.
It is important to state that the combat system in itself is extremely fun and balances the game's slightly interesting story and harsh grind.
NOT recommended for those new to Tactical RPGs or slow learners (The learning curve in this is HUGE).
Personal comment: As a huge fan of tactical RPGs I enjoyed the game for its combat system, but it struck me as insane that I had to grind so many levels between some nigh-impossible battles! If you have a high tolerance for frustration, try it out!