The book has a simple story line but the play on the word nothing might be a bit confusing for younger children. My five year old found it very funny, but I suspect she would have struggled with the idea just a year earlier. She also loved the warm ending - something any child can understand. The whimsy and fun of the sketchy two-color illustrations add to the charm and - really - I think this little book would be a good gift for a close friend of any age. The great blend of silly and tender would be likely to touch adults even more than kids - and sometimes we could all use the gift of nothing.