Don Freeman explained that he had an idea of writing a story taking place in a department store, in which a character wanders around after the doors close.

He wanted the storyline to portray a difference between the luxury of such department store and the simple life most people live, at the same time highlighting basic values.

The bear's name was derived from another children's book by Freeman, Corduroy, the Inferior Decorator, which tells about a boy driving his parents crazy by painting on their apartment's walls.

In 2006, children's book author B. G. Hennessy published Corduroy Lost and Found as a sequel to Don Freeman's earlier works.

[6] Actress Viola Davis wrote a sequel, Corduroy Takes a Bow,[7][8] which was published by Penguin Random House on September 4, 2018.

The next day, the girl comes back with the money she had found in her piggy bank, reveals that her name is "Lisa" and finally buys Corduroy.