Mrs. Popper tells her husband that she is happy that he is enjoying his vacation from work, but she is very worried about money. The engineer who installed the freezing plant in the cellar comes to the door asking for payment and the bills for the live fish are very high. She says that “[p]ractically all” (84) of their money is gone and wonders if they could eat the penguins when they have nothing left. Her husband assures her that she does not mean that, and he suggests that they train the penguins to perform an act in theaters.

The following day, they have Mrs. Popper’s piano moved to the basement. She and her husband create an act for the birds to perform. When Mrs. Popper plays a certain tune, the birds know which tricks they should do. The act includes the birds marching like soldiers to the tune of Schubert’s “Military March,” having two penguins conduct a flipper fight to the accompaniment of “Merry Widow Waltz,” and allowing the group to toboggan down from ladders while “By the Brook” is played. Due to the freezing basement temperature, Mrs. Popper learns to play her instrument while wearing gloves.