A man watches his bicycle wheel spin. That's the entire premise, and it has no interest in becoming anything else. The comedy lives in the refusal to escalate, in the absolute commitment to letting a mundane object be exactly what it is while something quietly shifts in how you see it.

Wheels is a comedy OVA told in a single episode. Hotchi Kazuhiro takes on two roles for the project, serving as its director and also as its animator.