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The toy is a centre-piece for a new nursery costing over $30,000 that Britney is splashing out on for her sibling.
A source is quoted as saying: "Petit Tresor is designing the nursery for Jamie Lynn's baby in Kentwood, Louisiana. It has an ocean theme, and is going to have organic bedding and baby blankets.
"Britney is picking up the tab. So far she's spent more than $30,000 on it - she's sparing no expense.
"She also ordered a custom made, six-foot tall elephant with a blue bow which she wants to sit in the middle of the nursery."
Jamie Lynn, 16, and boyfriend Casey Aldridge are expecting their first child this summer.
Spears was granted $1,500 (£750) per week credit allowance yesterday following an agreement between Commissioner Goetz and her father Jamie Spears.
