In Combinatorial Game Theory, we study the set of games G, whose elements are mapped from positions of rulesets. In many case, given a ruleset, not all elements of G can be given as a position in the ruleset. It is an intriguing question what kind of ruleset would allow all of them to appear. In this paper, we introduce a ruleset named turning tiles and prove the ruleset is a universal partizan ruleset, that is, every element in G can occur as a position in the ruleset. This is the second universal partizan ruleset after generalized konane.