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The Whimsicle & Northern R.R. (W&N) connects the Village of Make Believe with the Big City and in-between points. The railroad's headquarters are located in The Village oF Make Believe. The W&N also controls the Village Trolley Line (VTL). The W&N is a privately held, family-owned railroad enterprise. Mr. S. C. Nickolas is the president. The gauge is 0-27 (with a bit of standard "0"). The equipment is Lionel (pre- and post-war), pre-war Marx, American Flyer "0", along with a smattering of other manufactures. The scale is both "tinscale" and "whimsicle scale."