My eldest daughter (3 3/4) has just discovered this story. I have had it for a long time and kept it hidden as it is definitely better for children who are a bit older, in fact I think she is still too young and will get more out of it when she is 5 plus years old.
The story is about a postman delivering his letters. They go to many people your child might have heard of; the Giant from Jack and the Beanstalk, the Big Bad Wolf, the three bears, Goldilocks, Cinderella and so on. The more familiar your child is with these stories the more this book will be appreciated. All the letters reference the famous stories, for example Goldilocks writes a letter of apology to the three bears. The letters provide plenty of fun and a chance for lots of discussion, should you choose to take it. It is a great beginning for children to learn about in jokes and stories within stories.
The reason my 3 year old is so enamoured with the book is that as well as knowing some of the characters the letters are fantastic. Many of the pages have become envelopes, addressed and stamped. The letters are inside so she loves to take them out, open them look at them, put them back and so on. They are all originally done with different handwriting styles, different drawings, pamphlets, and official letters. She gets lots of fun out of looking at the book on her own and playing with all the pieces.
In addition to all this, the story of the postman is great, all written in rhyme, it is lovely to read, as well as to listen to. I used to use this book with my Yr 1 class when I was teaching. It was hugely popular and after all this time (15 years later!) I am still not tired of it. It has been fabulous to rediscover this charming book again with my own daughter.
Verdict: This is one of the best children's books I have ever come across. An absolute must for your bookshelf.