The magician shows hanging from a stand is a gift box, wrapped with ribbon. He talks about coincidences, asking if anybody in the audience has experienced any lately. He mentions the gift is for his niece's birthday, and he will present it to her next time he sees her, but for now wants to try and experiment. He throws out a beach ball in to the audience and has somebody catch it, and call out any color. He asks what color they would like, let's say BLUE, and he says that is a coincidence because that is his niece's favorite color. The all is thrown again and another person catches it. This time he asks another person to call out any number between 5 and 100 - let's say they call out $25. he says what a coincidence because that's exatly how much he spent on his nieces' gift. One more time the ball is thrown until a lady catches it. Asking her name, the magician says, what a coincidence, that is my niece's name. The lady is invited on stage and asked to look at a long selection of gifts he could have bought for his niece. The lady chooses one, which the magician replies is a coincidence because that's what he bought. To prove that these were really coincidences the gift box is lowered, open up and inside is the matching color gift (a blue teddy bear) with a price tag of the same amount called out AND a birthday card addressed to his niece with the same name as the spectator. Included in this book are several bonus routines which Paul performs in his act using Teddy Bears. These have been taken from his shows on cruise ships, corporate entertainment and private house parties.