This netsuke was made to order. The plot and subject were proposed by the customer. It depicts a hollow carved of Arizona ironwood.

The little owl looks out with open eyes from the one side and with closed eyes from the other side. The very little owl is carved of walrus tusk; the eyes are inlaid by milk amber, jet, and ebony. The signature is made inside himatoshi hole.

The set also includes ojime of a mouse as a food object of this small owl.