This is a book about friendship, the ocean and a mermaid. The girls became good friends; they liked to meet on a big brown rock by the ocean and share stories. They became best friends. I liked when the mermaid named Nicolee made gifts for Terry from things she found in the ocean. Some of the things were stinky, but she loved them anyway. My favorite picture in “Starfish, Seashells, Coral and Gems” is when Nicolee gives Terry an ankle bracelet. This would be her last gift for Terry. I really like the artwork; I think it’s very beautiful.