These are the stories of Sam. As read by Dad and interrupted by his daughter. These adventures take strange turns, but always come back to the beginning: The story of Sam's hats and caps (and helmets). Sam collect hats, caps and helmets from around the globe. People send them by mail. And when he puts them on, with his friends "Toby" and "Frog", he has a great adventure inspired by the hat, cap or helmet.