This fairy tale takes place on the New Year’s Eve. Elka, a white bear cub, finds a Magic Tunnel of Friendship near his home. This Tunnel connects the Northern and the Southern Poles. Due to this Tunnel, Elka gets a friend – a penguin girl Tasha. She tells Elka that Antarctica, her motherland, is in a great danger, since evil people have been stealing the snow which has almost disappeared. Elka and Tasha leave immediately to save Antarctica. At the Southern Pole, the brave white bear cub and the little penguin get true friends and will experience the most unbelievable adventures.