Tries to be funny and fails.
It's basically supposed to be a continuation of the rhyme, “Hey diddle diddle/The cat and the fiddle/The cow jumped over the moon/The little dog laughed to see such fun/And the dish ran away with the spoon.”
The dish and the spoon sail to America, get in vaudeville, spend beyond their means, borrow money from bad people who try to kill them, and end up robbing a bank. The dish breaks, and the spoon gets thrown in jail for 25 years. When the spoon gets out of jail, it finds the dish again, and then they go back into performing acrobatics.
I'm not really sure a kid would understand this book. It seems like really adult themes for children. Not that the children would be upset by them; they're not bad themes. They're just beyond the comprehension of most children.
I'm not really sure who this is written for. It kind of seems like trying to capitalize on the popularity of The Stinky Cheese Man, but it really doesn't live up to that. It's not funny. It's kind of depressing, almost.