Me & Marie Rlb

``My hat . . . is a cat,'' proclaims the owner of a feline named Marie in the first pages of this book. An elderly woman with bluish-white hair, Marie's owner includes her four-footed companion in everything from walks to teatime. After a fish dinner (which a fisherman friend named Bob provides), Marie pretends to direct opera records, while the woman prefers to read. Some of the same spirited friendship found in Catharine O'Neill's Mrs. Dunphy's Dog can be found here as well--both books contain a genuine respect for differences in taste and a delightful sharing of similarities. McGurn's first effort is ebullient and lighthearted; her opening line is satisfying enough to draw young and old readers into the pages. Ages 3-6. (June)