Manhattan Toy believes that having a sense of humour means the difference between enduring life, and enjoying life. "If it doesn't contain a wink and smile, it isn't worth making." They believe that the most powerful thing any of us play with in this life is our imagination. Their toys for babies are appealing and fun, the dolls are soft and cuddly, making all of them the ideal baby gift. They strive to use wood from sustainable forests for all their wooden toys, utilizing water based paints on all of these wooden toys.