Baa Baa Black Sheep is a nursery rhyme dating back to the Middle Ages that references a tax on wool imposed by the king of England. When the titular black sheep is asked if he has any wool, he responds that he has "three bags full," one for each recipient of the tax money: the master, dame, and little boy who lived down the lane representing, respectively, the local lord, the church, and the farmer.
- The nursery rhyme, set to the music of the French song "Ah ! vous dirai-je, Maman" (more commonly known as the tune of "Twinkle Twinkle Little Star" or "The Alphabet Song"), was performed by the Count on the Kids' Favorite Songs album as part of the "ABC Medley," and it was featured in the companion video.
- In the Bear in the Big Blue House episode "Share, Bear," Shadow tells the story of Baa Baa Black Sheep.