Diamond Heiress Morgan Malliard just wants one thing out of life. A decent man. She is tired of her father trying to control her and forcing her to do things she isn’t happy with and thinks she’ll be just as happy poor. But when Morgan’s two best friends, Lily and Poppy, challenge her with a dare that Morgan can’t handle being poor for a short time, Morgan is determined to prove them wrong.

But things don’t go well. How does one handle having to go upstairs to the neighbors all the time for a cup of coffee? How does one survive without lattes? Three hundred dollar shoes are a necessity—the cheaper shoes hurt Morgan’s feet. But then things come to a head. Morgan is being investigated for tax fraud.

After an urgent call to her girlfriends, and Morgan heads to the spa. But she has been followed there. Will Morgan be able to prove her innocence in tax fraud? Or has her father set her up for a fall?

A Girl’s Best Friend is the second book in the Spa Girls series, but it easily stands alone. Nevertheless, you will want to read the first book in the series, She’s All That, as A Girl’s Best Friend refers to incidents in the first book.

I fell in love with Morgan, and sympathized with her completely. I loved the way Kristin Billerbeck worked in the faith message. The characters were well developed. My only complaints were that I had to read several pages before I found out the heroine’s name, and that I didn’t like Lily near as much in A Girl’s Best Friend as I did in She’s All That. Otherwise A Girl’s Best Friend is easily one of the best books I’ve read so far in 2006. $13.99. 324 pages.