Have you ever heard of a pastry machine that comes to life if it’s programmed to produce more than 45 doughnuts at a time? Or a dental procedure that turns the mouths of toothless grown-ups into wayward water fountains? How about a teacher from outer space who eats through his ears and drinks through his nose? These tall tales – all conceived by elementary school children – are exactly the types of outlandish scenarios that the Striking Viking Story Pirates, a one and a half year-old theater company, stages for its child-friendly vaudeville show. The company’s next run begins Saturday at the Arthur Seelen Theater at 250 W. 40th St.

“One of the things I want to show kids,” said the company’s artistic director Lee Overtree, “is that the ideas that they probably think of as their everyday thoughts can be turned into a great musical theater number.”

Assisted by composer Eli Bolin, production designer Drew Callander, and a deliriously energetic cast of 10, Mr. Overtree has been doing just that since the company presented its first version of the revue at the Vital Theatre Company in the fall of 2003.

Each short play, show tune, and slapstick skit celebrates the disarming irreverence typical of many young imaginations without layering on any saccharine moralizing from adults who think they know better. The enriching gloss comes from foot tapping melodies, endearingly squishy puppets, and caricatured performances that Mr. Callander accurately described as “a living cartoon kind of acting.”

The concept of using narratives written by children to create sketch comedy and novelty numbers actually originated with Griffin’s Tales, North western University’s student-run children’s theater, where the creators met as undergraduates.

“It was the most fun I ever had,” said Mr. Overtree of the experience, a sentiment Mr. Callander echoed verbatim. Mr. Bolin, who moved back from the West Coast just to be a part of the company, added, “It was the best time of my life.”

Mr. Overtree noted that “There are nothing but Northwestern graduates in the ensemble,” which ranges from members of the class of 1998 to the class of 2003. “It was important to find people who were willing to give their heart, people who knew the style,” he said.

True to its collegiate model, the company takes a two-tiered approach. The raw material – cleverly reproduced in photocopied program inserts that reveal handwriting as well as content – is generated through creative writing workshops conducted by the cast at neighborhood schools where the touring version of the show acts as inspiration. (P.S. 154 in Harlem and P.S. 243 in Bedford-Stuyvesant, Brooklyn, were among those visited last year.) The routines themselves are concocted cooperatively by the actors, the designers, and Mr. Bolin, whose ability to melodically evoke Broadway, “School House Rock,” and Looney Tunes cartoons may be the show’s alchemical ingredient.

“We’re going to be working in a brand new story every week from a kid in New York City,” Mr. Overtree said. In order to make that goal a reality, he’s talking with 10 elementary schools citywide for the spring.

“It’s really important for me to go to schools that aren’t rich,” said Mr. Overtree, who sees this undertaking as a chance to nurture as well as entertain. Children whose pieces are selected are then invited with their families to attend the Saturday shows. At the end, in front of a brightly colored backdrop quilted by one cast member’s grandmother, these same children are encouraged to step into the spotlight for a well-earned bow.

“It’s very close to our hearts because we remember what it’s like not to have creativity encouraged and rewarded,” said Mr. Overtree. “It’s something that’s slightly lacking in our school systems.”

And the company recognizes the value of a good story, even it’s rife with spelling errors. The apocalyptic visions of evil insects in fourth-grader Michael Breen’s “Giant Bugs 2” and the simple musings on pet stores and pastries in kindergartner Ami Togo’s “Cookie to All of Us” are entertaining to audiences of all ages.

The company even experimented in a previous season with performances for adults only on Tuesday nights. “We continue to believe that this show has appeal beyond traditional children’s theater audiences,” said Mr. Overtree. To strengthen marketing efforts, however, he’s opted to eliminate weeknight shows and to encourage adults without offspring in tow to sit alongside families at the matinees.

Ultimately, what attracts young and old to this parade of pratfalls and puns with piano accompaniment is the company’s uncanny ability to accurately emulate childhood consciousness. Mr. Bolin explained, “We talk about a stronger and stronger fidelity to what the kids wrote.”

The Striking Viking Story Pirates begins an open-ended run on January 22 at 2 p.m. and continues every Saturday. The Arthur Seelen Theater is located under the Drama Book Shop (250 W. 40th St.).Tickets are $15-$20 and can be purchased by calling 212-868-4444.