Baby Seals: Part 3 is the third in a series that follows the lives of two children, Jeff and Danielle, who meet when they are six years old and decide that they are brother and sister. Their further adventures, now as thirteen-year-olds, begin when they meet Anna, a seventeen-year-old artist on the run from her abusive parents. It continues with new sky diving skills, rescues including one underwater, life-and-death experiences, and another new sister. Will Jeff's head explode?