Top of Foolishness

Carrying a basket on the head
Met his favorite friend!
Asked: "What's in the basket?"
Answered: "Guess what!"
First guess: "Sugar?"
Said: "No!"
Second guess: "Tea?"
Said: "No No!"
Third guess: "Flour?"
Said: "No No No!"
"OK, I'm unable!"
"What's in the basket?"
Answered: "If you guess right I'll give you two fishes"
Guessing and guessing!!!
(happy, thought he found the right answer)
Oh yeah! I got it! I got it!
Asked: "What?"
Final guess: "SEA!"