GUNNER IS A YOUNG BOY WHO FINDS A STUFFED TOY ELEPHANT WASHED UPON A BEACH THAT HE TAKES HOME AND CLEANS UP. HE LATER LEARNS THAT THIS TOY CAN SPEAK, AND HAS MAGICAL POWERS, AND THAT HIS NAME IS WILLARD. THEY BECOME BEST FRIENDS, AND FROM HIS EXPERIENCES, HE LEARNS THE THREE BASIC THINGS OF LIFE. THAT IS LIFE ITSELF, LOVE OF OTHERS, AND LEARNING TO IMPROVE OURSELVES.