My Friend Sam tells the story of Cooper, who is entering third grade in a new school. Cooper is really enjoying third grade and loves his teacher, Mr. Carpenter. Shortly after school begins, a new student joins the class.

While the new student is out of the classroom, Mr. Carpenter explains to the class that the new student, Sam, has autism and what exactly autism is. Despite Sam’s autism, over time Cooper is able to interact with Sam, and they develop a special friendship.