"Why, yes, I guess so," Billie answered. "But you'd have to saw off one end to make a place to blow in. My horns are partly hollow and if you blew in the little end, after making a hole there, the noise would come out the other end."

"Then I know what I can do!" exclaimed Uncle Wiggily. "Get me your old horns, Billie boy, and I'll fix them up for New Year's blowing. I know how to do it!"

The Wagtail goat chap gave the bunny gentleman the old horns. Uncle Wiggily took them into his bungalow, and he and Nurse Jane washed them clean and polished them. Then, with her sharp teeth, the muskrat lady gnawed a little off the small end of each horn, so they could be blown through.

Uncle Wiggily made two wooden whistles and fastened one in the small end of each horn.

"Now I'll try it, Janie," he said to Miss Fuzzy Wuzzy.

Uncle Wiggily blew into the small end of one horn. Out of the other end came a sweet tooting sound.

"Hurray!" cried the bunny gentleman. "These will be just right for New Year's! I'll take one to the poor boy and one to his sister. Then they can celebrate with their friends who have regular tin horns."

"It is very kind of you to be so thoughtful," said Nurse Jane.

"And it was kind of you to help me make the New Year's horns from Billie's old ones," spoke Uncle Wiggily, as he skipped along, for it was getting dark and soon the Old Year would go away—like the hole in the doughnut—and the New Year would come, to bring with it Fourth of July, birthdays and Christmas.