It's a comedy about children in elementary school.<br>

Futari Gurashi follows an aspiring manga-ka called  Kenji Aoyama, when he meets a boy called Saitou Hikaru. However it turns out that "he" is actually a girl who was raised as a boy.

Kuro is just an ordinary cat who only wants to protect his owners who are an old couple that can't fend for themselves. One day while on a date with his girlfriend Pooly who is a dog, he is kidnapped by an evil scientist and turned into a robot. Kuro somehow removes the chip that controlled him and notices that people get scared with his new robotic appearance and that he can now talk like a human. He decides to disguise himself with the skin of a stuffed toy and to continue living as a pet.
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(Source: Anime News Network)

Studio Bogey