As oppose to the mythological creature Minotaur, a monsters of western culture, a Japanese monster Kudan has a human head and the body of cow. Kudan is born from female cow. It speaks human language, predicts significant incidents such as war or disaster and dies in three days. This story is about a man who is accidentally transformed into a Kudan. One day the man, who doesn't communicate with his son well, receives a box by mail and he finds a strange helmet in the box. He is transformed into a Kudan when he wears it. Although his body stays in this world, his head is in another world, coming out from the cow's body. The helmet is a door to another world. In another world there are spirits of human beings, including the spirit of his son. The spirits form giant creatures like big trees. As he explores the world as a Kudan, he sees that the roots of the creatures connect to people individually in real world. They are sometimes pruned by strange creatures. He sees that they are about to cut his son's connection. He gets distraught and tries to help his son....

Although human beings look like they are individual life forms, the director Taku Kimura, feels that the gigantic life form consists of many cells which represent human beings. They are connected by "words" in his idea. The helmet is sent by the giant creature as a warning about how a lack of communication can destroy spirits in another world. The man regains communication with his son at last.

As oppose to the mythological creature Minotaur, a monsters of western culture a Japanese monster Kudan has a human head and the body of a cow. Kudan is born from a female cow. It speaks human language, predicts war or disaster and dies in the three days.

The idea of director Taku Kimura about KUDAN is different from Japanese traditional story.  He made up this film as his original story being inspired by the traditional story. In his imagination, KUDAN works as an interface which human being in the future to tell the story happend in the past by their head coming out from KUDAN cow's body.