In a forest land, where animals live and play, there was a little squirrel named Nathaniel... Whenever Nathaniel puts on the sweater that his grandmother made him, he feels warm and cozy. He knows that she made it especially for him, and it reminds him of how much his family loves him. It seems like he has everything that he could want. When he meets Thomas, he realizes that not everyone is so lucky. Thomas doesn't have many clothes, and winter is coming soon. Will Nathaniel's Gift help him through the cold?