The series follows the adventures of a boy named Ushio Aotsuki, the son of a temple keeper, who after having reluctantly released the imprisoned powerful tiger-like monster, Tora, the two begin a journey together, fighting against supernatural beings threatening the world.

During the regular battles, Ushio slowly begins to notice that as much as Tora claims to be irredeemable, the demon takes to fighting evil and defending the innocent with more enthusiasm than he cares to admit.

[17] Four light novels written by Bunjūrō Nakayama (as Katsuyuki Shiroike) were published under Shogakukan's Super Quest Bunko imprint.

It was directed by Satoshi Nishimura and written by Toshiki Inoue and Kazuhiro Fujita, featuring character designs by Tomoko Mori and music by Eishi Segawa.

It is a para-archery short featuring a portrayal of real-life Paralympic archer Aiko Okazaki [ja], voiced by Kumiko Aso.

Tasuku Hatanaka (Ushio), Rikiya Koyama (Tora), and Megumi Hayashibara (Hakumen no Mono) reprised their roles from the anime television series.

[50] In July 2022, it was announced that the series would receive a stage play adaptation, directed by Naoyuki Yoshihisa and starring Keita Tokushiro as Ushio and Takehiro Haruhira as Tora.

McCarter labeled the series as a "grown-up, supernaturally powered Calvin and Hobbes", and called the animation "relatively high", and the battle scenes "well-choreographed and executed."

McCarter concluded, "while the fights are intense and entertaining, some of the best moments in this series are the quiet laughs that come from the giant Tora perched atop Ushio's shoulders, unseen and unheard by everyone but him.

"[59] Andrew Tei of AnimeOnDVD praised the series for its comedy and the relationships between the characters, concluding, "[t]his is one of those great old budget titles that should find its way easily onto your shelf.

Lien-Cooper remarked that the series "starts out like it's only going to be your standard cute anime with only slight hints of supernatural doings", and later it "changes into something BETTER than before.

Lien-Cooper lamented that due to its "disturbing" violence and sexual references the series cannot be recommended to small children, but stated that "bigger kids through adults" should like it.

[63] Stephen D. Grant of THEM Anime Reviews called the concept of the series "amazingly cheap and contrived when you read about it, but manages to blow you away in just about every way."

Grant stated that the comedy of the series is well handled, but pointed out that its gory scenes "bordered on the gratuitous level" and that they are "definitely not for the weak of heart at times."

Grant added, "Ushio and Tora is an awesome series that lets plot take a back seat to character development to great effect.

"[65] Bamboo Dong of the same website called it "one of those shows that so stupid it's cute", and compared it to Inuyasha, recommending to watch said series instead of Ushio & Tora.

Høgset added that while some aspects feel "a bit basic and dated at times", "Ushio's cheerful idiocy and bursting enthusiasm is a nice break from the snarky anti-hero knowitalls and tellitnones of today.

Høgset called the conclusion a "bittersweet, but magnificent end", concluding: [Ushio & Tora is] still a classic with memorable characters, fun interactions and a heart as big as the sun.

Chris Beveridge particularly highlighted the use of older designs through modern animation techniques, retaining the elements that make them identifiable from their period of origin, which "allows it to stand out well against everything else today and provide a nod to old school fans that see something familiar and nostalgic.

"[71] Chris Homer commented, "[the] amount of love for this remake is obvious", and that despite compressing thirty-three volumes into thirty-nine episodes, the series "does get through the story as best as it can."

Homer conclude, "[i]t is a high octane action show at heart, with lots of fighting and cool looking monsters, combined with the sometimes comic, sometimes serious dynamic between Ushio and Tora means that it is definitely worth going for the ride.

Ekens concluded, "[a]s a potent nostalgia bomb, Ushio & Tora will scratch – or perhaps awaken – a few itches in current anime fans who fondly remember another time.