Abigail the giraffe wants to count the spots and stripes on her animal friends, Ladybug, Zebra, and Cheetah, but when they move too fast for counting, Abigail comes up with a new plan.
Presents the letters of the alphabet with animals wearing different types of underwear representing each letter, from "A" for alligator and "E" for elephant to "W" for walrus and "Z" for zebra.
Tired of being near the end of the alphabet, starting few words, and being governed by grammar rules, X calls for a vote on a new Alphabet Constitution, then dreams of how life would be if he became a different letter.
"1, 2, 3 and more circus performers give an amazing show. Watch them in the ring, on the high wire, on their bikes, and on the flying trapeze. Step right up and count with us!"--Back cover.