Paul and Sophie's families have to go back to America to sort out an inheritance from a railway tycoon named Mr Fichini. They must go to Paris first. On the journey, the children imagine this faraway country, full of fantastic animals. In Paris, Sophie, as inquisitive as ever, gets lost in the fabrics department of a big store. Luckily, she finds her mother again and gets a new toy sailing boat that she tries out on the Tuileries pond.