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Sarah Crewe is a seven-year-old girl who sees the world in an adult way. Her favourite activities are reading books, playing with her doll Emily and making up her own stories. But none of the girl's preferences can be compared to her love for her father, Captain Cru, who loves her just as much and gives his daughter many gifts. Kind and shy Sarah has always been able to see through people. From the first meeting, she recognised the headmistress of the school where her father had sent her as a cunning and cruel woman. The headmistress reveals her true face as soon as the tragic news is brought to the school.

This work has a pronounced autobiographical character. The childhood of the author, Frances Eliza, was not particularly happy. Her father, Edwin Hodgson, a wealthy merchant from England, died when she was three years old. Burnett's mother was left a widow with five children in her arms. Eventually, the family travelled to America.