My daughter is working on sight words right now and sometimes she can't wait to "read" me a memorized story, and other times, she has no interest in working on her word recognition. This book is about precisely those times when it's too much work, when sometimes, it's just nice to be read to. The little boy in the story realizes he doesn't want to struggle with words today and employs a dozen stall tactics. When those run out, he admits his lack of willingness to read and goes through all the scenarios that won't be able to force him to do it. Graciously, mom agrees to read with him.
This is a nice bit of comic relief for anyone who is going through this situation or anyone who has gone through it. It's a wonderful tribute to the imaginative child's ability to create mountains with molehills. If nothing else, it will make both you and your young reader smile.