The book was Baum's first effort at writing specifically for an audience of adolescent boys, a market he pursued in the coming years of his career.

Around the turn of the twentieth century (1897–1905), Baum had succeeded in establishing himself as a popular author of children's books, most notably with The Wonderful Wizard of Oz (1900).

Unusually for Baum, the tale of Sam Steele's Adventures on Land and Sea is told in the first person, by the title character.

Sam Steele "is a stereotyped ideal: a capable, brave, enterprising, likable, manly sixteen-year-old American".

From San Francisco, Sam and his uncle embark on Naboth's ship the Flipper, carrying provisions north to open a general store in the boom towns of the Klondike Gold Rush (referred to half-accurately as "Alaska").

The crew of the Flipper reach an alliance with the miners, and have to cope with thieves and natural hazards before they can return with ample rewards for their trouble.

That the Neill illustrations were not meant to serve this story is obvious from certain details, most notably the internal inconsistency of the likenesses for Naboth Perkins and other characters.