Scotty is a precocious kindergartner that believes his neighbor, Miss Cora, lives with a polar bear named Poley. He shares his arctic adventures with his teacher, Miss Gracie, his classmates, and Mom a LOT. In fact, Scotty wears a parka to school everyday even thought it is hot out. Mom and Miss Cora come up with a plan so that Scotty can meet the real Poley. Scotty's fantasy takes a twist that introduces him to a new friend. Miss Gracie even gets permission from the principal for Scotty to bring Poley to school. Scotty's friends, Jessica and Ian, are excited to finally meet Poley. In this children's story, a young boy's imagination with a polar bear takes a surprising turn with Poley overcoming shyness, and a magical friendship begins.