Tunnels follows 14-year-old Will Burrows, who shares his father's passion for digging. When his father mysteriously disappears, Will and his friend Chester embark on a search. In the family cellar, they discover a hidden passageway behind bookshelves. After re-excavating it, they find a door with three large handles, leading to an old lift. This lift transports them to a cobblestone street, illuminated by lamps and lined with houses seemingly carved from the walls. This manga, illustrated by Shigeru Kimuraen, is based on a novel series by Roderick Gordon and Brian Williams.