diff --git a/src/mame/drivers/taito_x.cpp b/src/mame/drivers/taito_x.cpp
index fd0fe48339b..b2ed469d0af 100644
--- a/src/mame/drivers/taito_x.cpp
+++ b/src/mame/drivers/taito_x.cpp
@@ -921,6 +921,8 @@ void taitox_state::gigandes(machine_config &config)
 	MCFG_MACHINE_START_OVERRIDE(taitox_state,taitox)
 
 	SETA001_SPRITE(config, m_seta001, 16000000, m_palette, gfx_taito_x);
+	m_seta001->set_fg_yoffsets(-0xa, 0xe);
+	m_seta001->set_bg_yoffsets(0x1, -0x1);
 
 	/* video hardware */
 	screen_device &screen(SCREEN(config, "screen", SCREEN_TYPE_RASTER));
diff --git a/src/mame/video/seta001.cpp b/src/mame/video/seta001.cpp
index 583020c9389..9e463c121cb 100644
--- a/src/mame/video/seta001.cpp
+++ b/src/mame/video/seta001.cpp
@@ -32,6 +32,14 @@
 
 	This should implement device_video_interface, since it generates the vertical
 	and horizontal blanking and sync signals from a master clock.
+
+	understand sprite limits / how sprite 0 sometimes must be skipped, maybe
+	layers being enabled counts against limits? maybe some chip revisions skip
+	the first sprite? see note in device_start
+
+	understand why we need offset kludges for some games, they can even differ
+	from layer to layer
+
 	*/
 
 #include "emu.h"