Polar Bear, Panda, and Penguin go to a water park. Penguin takes along his nephew, but ends up being cowed by Mama King Penguin, while her son and Penguin's nephew become fast friends. The Penko sisters have also tailed Penguin there, while Panda is on the receiving end of King Penguin Mama's grousing about how emperor penguins (like Penguin) are considered superior — and a trio of Pygoscelis penguins out to sell penguin cards. Sasako, on the other hand, rode the train too far and arrives late at the water park. After becoming amazed by the taste of Polar Bear's Café's brand of black coffee, a man named Masaki decides to become the pupil of a tree kangaroo in order to learn how to roast coffee beans.
partA《企鹅百百种》企鹅先生带著自己的侄子，与北极熊店长等人一起来到水上乐园，却遇上了国王企鹅母子。小企鹅们很快就混熟了，但皇帝企鹅先生与国王企鹅太太好像很不对盤，究竟是为什麼呢？
partB《烘焙是什麼》雅树第一次喝到北极熊Café里的黑咖啡，深受其美味感动。原来咖啡好喝的秘诀就在於烘焙的技巧，於是雅树立刻拜烘焙达人树袋鼠先生为师。在达人的工作室，雅树首先得面对一起工作的虾夷松鼠们……
