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Eyes is an ABC television series starring Tim Daly as Harlan Judd. Eyes follows the firm of Judd Risk Management which uses marginally legal means to investigate individuals and crimes where law enforcement would fall short. With the help of high-tech gadgets, Harlan Judd and his employees recover money for victims as well as investigate individuals for clients but still manage to keep plenty of secrets from one another. In May 2005, having rescheduled the sixth episode twice, ABC announced that they would not be airing the remaining episodes until June at the earliest. They later announced that it would not be picked up for a second season and that the remaining episodes would remain unaired. New Zealand television station TV2 picked up this show and aired the complete series, all twelve episodes, in the second half of 2005. These episodes appeared online via BitTorrent soon after. The show was also partially aired on Singapore television station Mediacorp Channel 5, with the pilot episode and episodes #106 to #112 being skipped. Episode #111 was an exception, and was aired as the fifth episode. The show was also aired in full on France cable television station Canal Jimmy in 2006. In the beginning of 2008 the show was aired in full on Polish television station TVN 7. The series was shown on the Nine Network in Australia in 2007.

Rosuke Narumi works at a trading company and he is pretty good at his job. He dates Satoko Matsubara. The trading company has a business relationship with a private high school experiencing some difficulties. One day, Rosuke Narumi is appointed as the principle of the private high school. Rosuke Narumi soon discovers how different the work environment is from his previous job. So the school can run in the black, Rosuke Narumi implements cost cutting measures. School staff members including Chihiro Mashiba oppose his plan.