This series of truncated vignettes on friendship does not add up to a story. A gigantic honey-brown bear and a spritely little red fox are friends. ""What is a friend for?"" asks the fox, named Figgy Twosocks. ""A friend is for playing,"" answers Jefferson Bear, in syntax that echoes a little too closely A Hole Is to Dig. The two play a humorous game of hide-and-seek, allowing readers to enjoy the joke that the bear is too enormous to be concealed. After another illustrative lesson, in which they discover that friends are for sharing, Figgy Twosocks gets a thom in her paw and requires Jefferson Bear's help. When the fox plays a prank that upsets the bear, the friendship breaks down and is just as predictably restored to the tune of ""A friend is forever,"" which is not something that can truly be counted upon, unfortunately. Dann's illustrations cheerfully depict the expressive animals and their exploits, but Grindley (Why Is the Sky Blue?, 1997, etc.) relies, this time, on sweetness over substance.