“Extraordinary!”, a children’s musical appearing at Vital Theatre Company’s new home on the Upper West Side, delivers delight to theatergoers ages 2 to 12, but its humor and message appeals to older audiences as well.

Performed weekends through February 6, “Extraordinary!”, the second of four children’s shows in Vital’s 2004-05 season, tells the tale of 9-year-old Lester, his imaginary friend Fred, and Lester’s deaf cousin Hope, who embark on an adventure through the living room couch to search for Hope’s lost hearing.

With stadium seating in plush green velvet chairs and unobstructed views, the 15-row McGinn/Cazale Theatre accommodates 100-plus people and provides a grown-up, professional theater experience.

Even on a recent rainy Saturday, Vital Theatre drew an audience to its performance.

Lester’s mom, played by Dianna DiPalma, who also played several other characters, wore pink stilettos, a pink cardigan, and a snappy skirt with a cute green apron as she feather-dusted the living room, exhorting Lester to clean up his stuffed animals and do his homework before Hope, his cousin from California, arrived. Lester, played by Eli Kranski, jumped on the couch, busy at play with Fred, his imaginary friend, performed by Chris Janssen.

Mother, marching offstage to cook her “meatless meatloaf,” elicited a big giggle from one youngster close to the stage.

A doorbell rang. “Lester, answer the door,” called Mother from offstage. Lester, busy talking to Fred, took his time, yelling, “Come in.” The bell rang again. “What’s wrong with her?” whined Lester, who had not met Hope before. “What, is she deaf?” he said, impatient at the ringing. She was, indeed.

Pig-tailed Hope, played by Erin Walters, wore a bright yellow dress and an embroidered denim jacket, and entered carrying a Strawberry Shortcake bag and a basket of shiny Granny Smith apples.

Lester, unprepared for the fact that Hope did not speak the way he did (she signs), relied on Fred to interpret for him.

Lester suggested an adventure through the couch. “We can search for Hope’s hearing.” Ever sensible, Fred replied, “Hope’s hearing is not something you look for like a lost stick of gum.”

And so the trio embarked on their adventure through the “Land of Quiet,” along the way confronting a sign that read, “Beware the dust mites” – “What are dust mites?” asked a boy in the audience – and characters such as the “Girl with Legs of Stone,” “Peter the Chocolate Eater,” a pair of dancing dust mites, and the Queen of Quiet, who, like Hope, cannot hear. The characters learn along the way that everyone has qualities that make them extraordinary.

The young audience members, many of whom were seeing their first theater performance, said they enjoyed the show. “I really liked it,” said Alicia Riveara, 5 years old, wearing purple slacks and pink boots. Christina Alvarez-Correa, also 5, said that Hope was her favorite character. Alicia agreed, explaining, “She brought the apples; that’s why.” Rachel Mizrachi, age 6 1 /2, said of “Extraordinary!”, “I loved it.” About Hope, Rachel said, “It doesn’t matter if you can’t talk. You’re still special the way you are.”

Dante Russo wrote the book and lyrics for “Extraordinary!” and David F.M. Vaughn wrote the music. Carrie Libling directed, Allison Regnault provided the choreography, and Jenna Rossi-Camus the innovative and fun costumes in this nine-character musical performed by six actors. A solo piano track (performances by Marcus Baker, David F.M. Vaughan, and William Wade) accompanies all the singing.

“Extraordinary!” is produced by the Vital Theatre Company, at the McGinn/Cazale Theatre, above the Promenade Theater, 2162 Broadway at 76th Street, 4th Floor. Performances run Saturdays at 1 p.m. and Sundays at 1 p.m. & 3 p.m. through February 6. On Martin Luther King Day an additional performance will take place at 2 p.m. All tickets cost $15. For reservations, visit www.theatermania.com or call 212-352-3101.