Urahara-chan was looking at Inoue-san here. She was talking with Ichigo.. nothing special. However, this was a well drawn episode (the fighting scene at the beginning was kind of different - better - in drawing style).

"I see what you did there."

Urahara watches you masturbate.

Urahara-chan is a Tensioner! He was looking at lolicons! He's like me xD *JOKE*

"OPEN THE DOOR,KEIICHI-KUN."