The film depicts an artist named Arthur Malcolm (Bo Brundin) who sneaks into a woman's bedroom and tries to steal the money off her nightstand to pay his rent.

Mistaking the thief for a rapist, the woman pushes his eye out with a spoon from her evening tea and knocks him out the second-story window.

gave the film a positive review, writing, "Unkempt and gloomy, yet somehow radiant, the mind-bending Headless Eyes is a touchpoint for every element that makes nonconformist 70s trash-horror cinema so enduring today.

"[5] On his website Fantastic Movie Musings and Ramblings, Dave Sindelar gave the film a negative review, calling it "pointless, pretentious, annoying, and no fun at all".

[6] Film scholars Bill Landis and Michelle Clifford write in Sleazoid Express (2002): "With murder scenes choreographed like slow-moving sex assaults, The Headless Eyes is true to the psychosexual underpinnings of blood horror...