The Whimsicle & Northern R.R. (W&N) connects the Village of Make Believe with the Big City and in-between points, most notably the Snow Mountain Resort area. A large portion of the railroad's revenue is generated during the Christmas season, deriving mostly from passenger service, including skiers and other snow enthusiasts who flock to the resort over the Christmas season.

Other revenue comes from dairy haulage and LCL ("less-than-carload") freight. The antecedents of the Whimsicle & Northern R.R. date way back to the late 1890s. From the beginning, each of her predecessors have been a family affair, just as it is with the current W&N R.R. The railroad's headquarters are located in The Village oF Make Believe. The W&N, a Class III railroad is a privately held, family-owned railroad enterprise. Mr. S. C. Nickolas is the president. Mrs. Merry K. Nickolas, ne Kringle. The Kringle family has a long history in the toy business.

For the technocrats among us: track gauge is O-27 (with a bit of "O"). The equipment is Lionel, Ives, Marx, American Flyer "O," along with a smattering of other manufactures. Lionel and Ives pre-war equipment and been retired and is rarely seen on the rails. The scale— Well, the best words to describe it are "tinscale" and "whimsical" scale.