In terms of licking, this mischevious cat implies beating up 30 tigers. Yet, this task is impossible for the cat to complete and thus he learns this as the number of tigers he once claimed he could lick or rather "beat" slowly come down to zero. This story is humorous as are all of Dr. Seuss' stories and is a favorite among my first grade placement. They truly enjoyed it. I used 30 chips for each table of 5 students and they had to subtract the number of tigers (or chips) as I read the story and paused throughout. It was a great story to reinforce subtraction with and it was fun to read as well!