(From Vocaloid Wiki):

 

Megurine Luka (巡音ルカ), codenamed CV03, is a Japanese VOCALOID developed and distributed by Crypton Future Media, Inc., and was initially released in January 2009 for the VOCALOID2 engine. She is the third release of Crypton's Character Vocal Series and is a Character Voice VOCALOID. In March 2015, additional voice banks and an upgrade to the VOCALOID4 engine were released.

Her voice is provided by the Japanese voice actress and singer, Yū Asakawa (浅川悠 / Asakawa Yū), who was recorded in Japanese and English for the voice bank.[1][2]

Luka's original concept was that of a bilingual VOCALOID and according to Crypton Future Media, Luka was originally going to be called "Hatsune Miku", prior to the change of concept plans for the Character Vocal series.[3]

Her surname combines "Meguri" (巡, circulate or around) and "Ne" (音, sound), while the name "Luka" invokes the Japanese homonyms "nagare" (流, flow) and "ka" (歌, song) or "ka" (香, scent), thus making: "songs to all around the world as scent spreads."

Her codename of "CV03" means "Character Voice 03".

According to KEI, who was asked by Crypton to illustrate her, her design was made to be asymmetrical due to her bilingual software so she would look different in various angles. Unlike previous mascots in the series, her costume is not based on a school uniform. She is based on the "Yamaha VL1 VL-1". 

VOCALOID fans tried to assign an item to Luka. Tako Luka marked the end of the "Item War" system where items were assigned to VOCALOIDs based on Internet Memes. Despite the Intern