Misunderstanding the acronym G.O.A.T., Goat declares that he's "just the best."Preening Goat tells Duck that G.O.A.T. means "Greatest of All Time." "I thought it stood for Gobbles Oats And Tires," responds Duck. So they're off, matching initials with improbable strings of descriptors, such as "Deadliest Underwater Crumb King." Goat and Duck are joined by Cow ("Coolest Overalls Wearer") and Donkey ("Devourer Of Nice Kind Easter Yams"), who was under the impression that Goat's name stood for "Grunts Often At Termites." Those insects are dubbed "Terrible Eaters Really Must Investigate The Exploding Sausages." Next up: Dog, aka the "Duke Of Growling." Duck wants to be a G.O.A.T., too-after all, Duck's a "Good Or Awesome Tap dancer." Cow claims to be a "Gorgeous Octopus Arm Twister," and Donkey "Gallops On Any Table." Even the termites are "Grand Orchestral Amazing Talent." Everyone is pleased by their labels, and they trumpet, "LET'S ALL BE GOATS!" Outside of Lake Woebegone, though, if everyone is The Best, then no one is. The popeyed cartoon characters cavort in bright colors against varied flat single-color backgrounds; the lettering is a mix of all caps for the acronyms and upper/lowercase for dialogue. The book doesn't have much of a storyline, just characters spouting off some weak wordplay, though the artwork may hold children's attention.This one-trick wonder isn't the greatest, but it will amuse for a while. (Picture book. 4-6)