'The King of Singers 3' announced the 10 finalists and recorded high viewership ratings. In the 10th episode aired on January 24, the second round titled 'Reversal One Match Korea-Japan Special Move' took place. This round awarded 800 points, three times the first round, and combined the scores from the first and second semifinal rounds with the national cheering votes to determine the top nine who would advance to the finals.

Soyoumi, who was ranked 11th and became a candidate for elimination in the first round, received special training from her father Somyung and showcased 'Telepathy.' Soyoumi expressed her aspiration, saying, "I want to become a rising performer." However, Lee Ji-hye evaluated, "Is this special move song suitable for the finals where vocal ability should be demonstrated?" Soyoumi scored 303 points.

Kim Joo-i performed 'Wind Path' but received 260 points after being critiqued by Joo Hyun-mi for lacking emotional delivery in the transition from traditional Korean music to trot. Kang Hye-yeon created a lovely stage with 'Flower Wind' and scored 303 points amid polarized evaluations from the judges. Hong Ja delivered an emotional performance to the melody of 'Cinema Paradiso' and received 298 points.

Lee Soo-yeon maximized her high notes and clear voice through 'Seasonal Fate,' earning 368 points. Hong Ji-yoon appeared in a unique outfit and emotionally sang 'True Love,' scoring 379 points. Solji staged a dramatic comeback by rising to first place with 380 points. Kim Tae-yeon selected 'Anarchy Blues' and scored 320 points, while Goo Soo-kyung scored 335 points with 'Ecstatic Confession.'

Bin Ye-seo performed 'Wandering Youth' but left some regrets with 315 points. Geum Jan-di earned 266 points with 'Shaken by the Wind and Soaked by the Rain.' Cha Ji-yeon chose 'Lonely Lover' and received high praise with 366 points.

After the second round ended, the results of the national cheering votes were announced. Hong Ji-yoon ranked first with 140 points, and the direct finalists were Lee Soo-yeon, Cha Ji-yeon, Hong Ji-yoon, Goo Soo-kyung, Bin Ye-seo, Solji, Kang Hye-yeon, Kim Tae-yeon, and Hong Ja. The elimination candidates were Geum Jan-di, Soyoumi, and Kim Joo-i, with Geum Jan-di joining as the last finalist through the national judges' vote.

The 10th episode of 'The King of Singers 3' recorded a peak viewership rating of 13.2% per minute and a nationwide rating of 12.7%, setting a new personal best. The program proudly held the number one spot in viewership ratings across all channels on Tuesdays for four consecutive weeks.