Resourceful and entertaining, Flotsam and Jetsam are the Borrowers of the seashore.

One day Flotsam and Jetsam find a whistle. They don't know what it is and, when Flotsam blows it, it makes a horrible sound so they keep it as a seagull scarer. But little do they know that someone else has heard it too - a big dog with a wet nose who comes to investigate. He even spends the night in their boat house! The next day they all play on the beach but the dog's owners soon spot him and collect him, leaving Flotsam, Jetsam and Sainsbury alone on their tiny beach.