This fairy tale takes place on the New Year's Eve. Elka, a polar bear cub, finds a Magic Tunnel of Friendship near his home. This Tunnel connects the Northern and the Southern Poles. With the help of the 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 is almost all gone by now. Elka and Tasha leave immediately to save Antarctica. At the Southern Pole, the brave polar bear cub and the little penguin will find true friends and experience the most unbelievable adventure of their lives.