Robert, an inanimate tire, suddenly comes to life in the desert for no reason.  The tire starts to destroy objects and animals before it moves on to telekinetically burst people heads like something out of SCANNERS.   Meanwhile, onlookers with binoculars watch the destruction the tire wrecks.   The police try to stop the tire while a sociopath accountant (with orders from an unseen boss) looks after the onlookers.

RUBBER is a film within a film.  The onlookers are supposed to represent the audience while technically they could be just a diversion to keep the viewer watching.   The onlookers are watching the action of the film.   Writer/ director Quentin Dupiex  weaves a film overflowing with manic comedy and mayhem.   He knowingly winks at his audience and the onlookers even point out the stuff that doesn't make sense in the story.   The lead highway cop (Stephen Spinella) is in on the joke as he starts the film with a speech about the "No Reason" (after getting out of a trunk of a police car).    Then you have the bizarre behavior of the tire as you wonder if the tire is in love with the young woman (Roxane Mesquida) who stays at the hotel.   RUBBER is entertaining even though it does act like a bizarre B movie you would see at drive-ins, midnight theater screenings in big cities,  or on USA Up All Night (a weekend night showing of B movies that used to air on USA Network several years ago complete with a host) or even that Saturday night movie show TNT used to air with host Jo Bob Briggs.   RUBBER winks and acknowledges those type of films while making the viewer a part of the experience.