Author: Kitamura, Satoshi
Picture storybooks 
Published 29/04/2010 by Andersen Press Ltd in the United Kingdom 
Paperback | 32 pages
Millie loves hats, but she has no money and she can't afford to buy any of the lovely hats in town. But the man in the hat shop has an idea. He produces a box containing a hat too fine and beautiful to behold, but with the most perfect shape and colour imaginable, if Millie dares to imagine it. Millie does dare, and soon she can not only see her own beautiful hat, but everyone else's hats as well.