"Mobile Suit Gundam MS IGLOO 2: Gravity Front" is a three-episode OVA series set in the Universal Century timeline of the Gundam franchise. The story takes place during the One Year War, a conflict between the Earth Federation and the Principality of Zeon. Unlike the original "MS IGLOO" series, which focused on experimental weapons and their test pilots, "Gravity Front" shifts its perspective to ground-based combat, specifically the Federation's efforts to repel Zeon forces on Earth.

The first episode, "Shinigami in the Burning Sands," centers on the Federation's 44th Combined Arms Battalion as they attempt to defend a critical supply route in the North African desert. The unit faces off against Zeon's formidable MS-09 Dom mobile suits, which outclass the Federation's older, less advanced tanks and mobile suits. The narrative highlights the struggles of the Federation soldiers, particularly Lieutenant Arleen Nazon, who leads a desperate effort to hold the line despite overwhelming odds. The episode emphasizes the harsh realities of war, with a focus on the tactical challenges and human cost of the conflict.

In the second episode, "King of the Land, Forward!," the story shifts to the European front, where the Federation's 16th Autonomous Mechanized Composite Battalion engages Zeon forces in a dense forest. The episode introduces the RX-75 Guntank Mass Production Type, a modified version of the Federation's early mobile suit, as a key weapon in the battle. The narrative follows the crew of a Guntank, led by Sergeant Major Edgar, as they navigate the treacherous terrain and face off against Zeon's agile MS-06J Zaku II units. The episode explores themes of adaptability and resourcefulness, as the Federation soldiers must rely on unconventional tactics to counter Zeon's superior technology.

The final episode, "Odessa, Iron Storm!," depicts the Federation's large-scale offensive to retake the Odessa mining complex, a strategic location crucial to Zeon's war effort. The episode focuses on the 44th Combined Arms Battalion once again, this time as part of a massive assault involving tanks, mobile suits, and infantry. The narrative captures the chaos and intensity of the battle, with a particular emphasis on the coordination required between different units to achieve victory. The episode also highlights the personal stakes for the soldiers, as they confront the grim reality of their mission and the sacrifices it demands.

Throughout the series, "Gravity Front" maintains a grounded and realistic portrayal of warfare, focusing on the experiences of ordinary soldiers rather than ace pilots or superweapons. The characters are depicted as part of a larger military machine, with their individual stories serving to illustrate the broader struggles of the Federation during the One Year War. The series effectively conveys the tension and brutality of ground combat, offering a fresh perspective on the Gundam universe's iconic conflict.