There is, apparently, such as a ting as the World Elephant Polo Association--which is why a group of New Yorkers who are participating in a tournament in Nepal later this month were working on their polo skills. But since there were no pachyderms to be had, they had to do so on top of SUV rooftops in Jacob Riis Park. The NY Post sent a reporter to the scene:

You can see more elephants at the Morgan Library, which has an exhibit of Jean de Brunhoff's Babar.