...Can some one explain this to me, PLEASE?

Proper application of the "what" tag if ever there was one.

reversemoon said:
...Can some one explain this to me, PLEASE?

its a cow with arms grabbing a wheel for head, screwdrivers for legs, iron bars antennas and a simple background with flags on the back.

JesusK said:
its a cow with arms grabbing a wheel for head, screwdrivers for legs, iron bars antennas and a simple background with flags on the back.

...I thought those were dousing rods.
Are you sure this isn't some kind of play-on-words, or a very weirdly done metaphor or something? I find it rather difficult to believe that it's just a cow carcas with stuff stuck to it.

Well, i'm happy to see czech flag on danbooru, but if it references something, i don't get it.

Wut haz zience dun?!

I mentioned it to a friend. He said it was a "Steer".

It's seems the inner thoughts of the artist has been released.

Turning into this abomination.

this is more of a wtf than a what

I'm surprised this isn't Ao Usagi's work

Artist's commentary:

Title: ウシドライブ
足の先がもしマイナスドライバーだったら歩きづらいだろうな

Title: Ox-Drive
An ox whose feet are screwdrivers surely must be difficult to walk.

He probably talked about this toy.
"Mini 4WD exclusive merchandise series: 'Chinese zodiac Mini-4WD 2009 ver.' - Year of Ox"
http://www.amazon.co.jp/dp/B001HBJ2WS
Below is the product description.

"Chinese zodiac sign of 2009, Ox is the driver!"
This is an assembly kit of a mini 4WD with an ox motif as the 2009 Chinese zodiac sign. The base of this 4WD is a racer-type mini 4WD, "Fox Jr." A white body with a punched roof comes with an ox driver doll as a set. Illustrations and logos of ox are exclusive stickers for this model. The chassis is "TYPE-1." Yellow wheels are matched with basic slick tyres. The product can easily be assembled in a set-in form and no adhesive is necessary.

(Japanese also call a screwdriver "a driver").

thank you for that commentary but still
WTF?

Even if you explain this, I still don't know what it is.