Boes is the main character of the anime Ox Tales and the proprietor of a farm known as the Funny Farm. As an anthropomorphic ox, his visual design is distinctive, featuring large wooden clogs on his feet and typically a red overall, which gives him a classic, rustic appearance reminiscent of a Dutch farmer. His personality is defined by a cheerful, carefree, and sometimes silly nature. While Boes is generally kind and well-meaning toward the other animals on his farm, his attitude and actions often unintentionally make situations more complicated than they need to be. He leads an idyllic, simple life, often dividing his time between working hard to look after his cattle and occasionally sneaking off to go fishing during work hours.

Boes's primary motivation appears to be maintaining his simple, enjoyable lifestyle on the farm. His role in the story is as a central figure around whom the chaotic and surreal events of each episode unfold. He is not typically a proactive hero but rather a catalyst for comedy; his silly remarks and laid-back attitude cause the trivial interactions among the farm's many animal residents to develop in amusing and unexpected ways. Even when a major incident occurs, such as another character being swallowed by a whale, Boes and his closest companion typically continue their everyday routines as usual, treating the chaos as just another part of life on the farm.

His most significant relationship is with his best friend, a turtle named Tad or Tut. The two are inseparable and are almost always seen together, navigating the various comedic predicaments they stumble into. Another key relationship is with his loyal pet, a greyhound named Saffie, who often joins Boes and Tad on their adventures. The farm is also home to a large cast of other animal characters, including an easily frightened ostrich who buries its head in the ground, a pig, a mole who provides comic relief, and many others, all of whom frequently get embroiled in the chaotic situations that surround Boes.

Throughout the series, Boes exhibits little dramatic development, as his character is defined by a static and consistent nature. He remains reliably good-natured, carefree, and somewhat oblivious, which is the primary engine for the show's humor. His notable abilities are not heroic or exceptional but rather comedic. He often attempts physical labor or enters competitions of strength to demonstrate his physical capacity, though these efforts usually end up creating more trouble than success. His true talent lies in his ability to remain utterly unfazed by the surreal and shocking incidents that constantly occur around him, allowing his farm to be a place of constant, good-natured chaos.