As the café starts serving a shaved ice dessert called "Polar Bear", Grizzly gets the wrong idea and believes Polar Bear had been eaten by otters. Later, a salaryman from another town arrives at the Polar Bear's Café for the first time and is astounded by the various customers.
partA《灰熊先生踏上旅途》灰熊先生在店里听到水獭说自己"吃了北极熊"，慌慌张张地跑到北极熊Café一探究竟。他不知道，“北极熊”其实是一种锉冰。当灰熊先生看到笹子小姐在咖啡厅里哭泣的模样，还以为北极熊店长真的遭逢不幸……
partB 《陌生的店》一名业务员在工作之馀，偶然踏进北极熊Café。发现店长竟然是头北极熊，还有熊猫君等那麼多的动物常客，业务员感到既惊讶又好奇。在他养足精神回到工作岗位後，结束一天工作的业务员会遇到什麼事呢？
