Tangent Comics was a DC Comics imprint created in 1997–1998, developed from ideas created by Dan Jurgens. The line, formed from various one-shots, focused on creating all-new characters using established DC names, such as the Joker, Superman, and the Flash. Contrasting the Tangent Universe with the DC Universe Jurgens commented:
Dan Jurgens recalled the reconceptualization of Superman "went through many permutations." An early idea eschewed powers altogether and revolved around highlighting the "man" in "Superman," and making him "a cop, or a doctor or something different. A guy with no powers but tremendous character who fights on behalf of his fellow man." Writer Millar noted that "the classic Superman role is already filled by the Atom," and wanted to echo "Kafka's metamorphosis where we actually see this likable, regular guy transform into a superhuman." Thus Millar took Jurgens' early idea "of the average Joe as the superMAN," and used artist Guice's "unique approach to the flashback scenes" (as seen in his Resurrection Man work) to create a different style than that used by Guice on his Action Comics work. The Tangent universe's Superman utilises the name of DC villain Two-Face (Harvey Dent) rather than the name 'Clark Kent.' Superman's powers, according to his writer, are that "his brain is evolving at an accelerated rate" thanks to a 'god-force'.
Writer Peter David worked from Jurgens' concept that Tangent's Wonder Woman is "a female warrior" exiled to Earth for sins committed on another world. Seeking a twist to make her different from the original DCU character, David thought up Wanda's origin as "a symbol of what [her] world could be if [her people] were united." Combining two diverse aspects, she "seems distracted in any combat situation" and "would rather not fight," preferring "pondering some deep philosophical point." After the character conception, artist Gene Ha produced design artwork, initially of a bearded lady, but eventually merely "a very alien woman."