The user can create strategies and plans several steps ahead of the opponent, seeming like the user can see into the future. The user is able to elaborate complex plans and strategies and apply them in, not just battle, but any other activity that involves cunning intellect, e.g. strategic games. Most of the users of this ability are very analytical and can understand or anticipate the enemies' moves.
Epsilon being the best A.I. around and the collective memories of all the other A.I. fragments allows him to achieve nigh-mastery of tactical planning.
Roger Smith (American Dad!) resourcefully (and brutally) killing 24 prison guards in order to use their corpses to build a boat to escape Bang Kwang Prison.
Yamamoto is a very intelligent general.
Shishio Makoto (Rurouni Kenshin) saw the Ryu Shou Sen before, so he was able to tactically nullify it.
Shikamaru can quickly figure out his opponents weaknesses, and see a flaw in their battle style.
El Jefe is such a talented strategist that he once boasted he could overthrow an entire country using only three blind mice armed with plastic spoons.
Suì-Fēng has shown to be insightful and crafty, capable of quickly understanding any situation that presents itself and adjusting to it effectively.
Master Xehanort is an excellent tactician to the extent that he enacted an eleven-year-long master plan that has nearly come to fruition.
Lelouch vi Brittannia is second only to his brother Schneizel in strategic thinking.
John "Hannibal" Smith has earned his nickname from his unorthodox, but genius plans. Similarly to the original Hannibal.
The Hardy Boys
Bently proves himself by planning every master operation.
Captain LeFwee is a brilliant strategist, having earned himself the title "Smartest Man on the Seven Seas".
Azula (Avatar) was a cunning strategist and highly studious girl. Since childhood, she was well-versed in her nation's military history as she successfully recounting Fire Lord Sozin's strategy in an old battle.
Strategist (Valkyrie Crusade)
Analyst (Valkyrie Crusade)
Athena (Greek Mythology) Goddess of Strategy.
Admiral Trench (Star Wars:The Clone Wars) was one of the most feared separatist commanders of the clone wars, his tactics and maneuvers on the battlefield causing the destruction of many Republic fleets.
Karnak's (Marvel Comics) serves as the tactile advisory to the Inhuman community of Attilan
Capone Gang Bege (One Piece) is a highly skilled master strategist, with tactical genius so great...
...he can defeat infamous pirate captains in the Grand Line with strategies alone.
While normally a simple minded idiot Luffy (One Piece) is an unorthodox genius in battle, with resourceful ingenuity he can outsmart the most cunning enemies.
Jinbe (One Piece) is an expert military strategist.
Captain Kuro (One Piece) truly lives up to his epithet, "Kuro of a Hundred Plans".
With his incredible intellect, Peta (Marchen Awakens Romance) is in charge of advising the battle strategies for the Chess Pieces.
Kiyo's (Zatch's Bell!) intelligence and quick decision making makes him an excellent tactician. His quick thinking has saved his mamodo Zatch's book from being burned on numerous occasions as well as help them overcome several, seemingly stronger mamodo.
Esdeath (Akame ga Kill) is a brilliant general and a master of psychological warfare.
Goblin Slayer (Goblin Slayer) is a highly skilled strategist able to come up with ingenious and effective tactics to fight even an army of goblins.
Takehito Morokuzu/Gakuto (Prison School) is a calculating and intelligent strategist.
Sona Sitri (Highschool DxD) is a highly intelligent strategist with incredible foresight.
Seekvaira Agares (Highschool DxD) is a skilled technician on the same level as Sona.