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If the holders species is Latias or Latios, Special Attack and Special Defense are raised by 50% except in Battle Tower or Battle Frontier.
Soul Dew is an excellent item in the Uber metagame, increasing the Special Attack and Special Defense of Latios and Latias by one stage. It is essentially a free Calm Mind boost without the use of the actual move. Because of these beneficial effects, Latios and Latias function as two of the strongest Uber Pokemon in the metagame. Latios can make use of Soul Dew by increasing its already large Special Attack by one stage; coupled with Calm Mind, Latios is usually dealt with by physical attacks. Latias is one of the few Ubers that can counter Kyogre when holding Soul Dew, boosting its large base Special Defense.
In Ubers, Latios and Latias almost always hold Soul Dew to increase their special stats. The only downside to Latias and Latios holding Soul Dew is the lack of recovery each turn from possibly holding Leftovers; however, this fact is alleviated by their instant recovery moves Roost and Recover.