This is an amazing book and gift set. My 3 year old daughter loves the book, and related easily to the main character. The illustrations are beautiful. And best of all, the book does a FANTASTIC job teaching about the spirit of giving. A little boy writes to Santa to ask how he can help boys and girls who don't get many gifts. Santa sends him a giving bag which he fills up with toys and clothes and leaves under the tree for Santa to distribute as he sees fit. The book comes with a giving bag and bell. So far we've been reading the book, but I'm excited to help my daughter fill up her giving bag in the coming weeks.