This is a nice picture book for young children with lovely rhythm and rhyme. It's a great counting book, featuring a variety of twenty different nocturnal sea creatures, including porpoises, sea lions, spider crabs, and more. This book teaches forward counting from one to ten in addition to backward counting from ten to one, a feature not all counting books have. The book also provides more information about each of the twenty sea creatures featured in the book at the end for those who are curious and want to learn more, very educational. The illustrations are fantastic, beautiful! I highly recommend this book!