Resized to 77% of original (view original)
Artist's commentary
I have no material to draw!!
In the artist's mind.
https://chanomach.fanbox.cc/posts/1107553
The title is a pun. ネタ refers to both "material" as in a topic for writing, drawing, journalism etc. as well as the main ingredient placed on top of the rice in sushi. The kanji in the background also all use the radical for "fish" but have squiggles in place of the other radicals that would form the kanji for a specific kind of fish.