Readers should leave behind Google-researched predispositions when they enter the world defined by the wheels of being. As the name of this story implies, you enter the realm of the supersensible, a place where all may seem normal on the surface, but where many dimensions intersect. Magical realism, mystical lore, and the preternatural lie just beyond the ken of a normal outlook. A small town's populace may not consider these dimensions abnormal, or even unusual. They may accept the unlikely, the preposterous, and the impossible with equanimity. Newcomers, however, might become lost, or they may fit in with minimal ripples in the fabric of their psyche. Two newcomers, both with big ideas, arrive the same day in the fictional Wheeling situated in northwestern Illinois with the Rock River meandering through it, the element of water an ever-present reality for the inhabitants. The imagination of the returning native, Hugh Deforest, turns to the planets; the ambitions of the other newcomer, Edwin Musgrove, aim at transforming the town's only industry, a bicycle factory, into something bigger and better. The four principal players in this novel of fantasy mingling with the realities of modern America link around a fifth player, Amber Fields, a fetching thirtyish native daughter with a boy-girl set of twins, to form the wheel of being of the title. Those who accept what is presented find the least discontent with their new reality. When your turn comes to navigate the Roll-Over Rover hovercraft within the Wheels of Being, how will you fare?