Thinking about birthdays because his own is coming up, Bear decides to buy the moon a birthday present. When Bear talks to the moon, he unknowingly hears the echo of his own voice and thus comes to believe that not only do he and the moon share the same birthday, but that they would also both like the same gift--a hat. Bear then uses all his savings to buy the moon a lovely top hat, but how can he give it to the moon? Bear's inventive way of presenting his gift to the moon eventually leads to a wonderful surprise for Bear as well. This look at the joys of giving and receiving gifts is illustrated with color paintings.