n large animal 

Perception +12; low-light vision, scent (imprecise) 60 feet

Skills Athletics +14, Stealth +10, Survival +10

Str +5 Dex +1 Con +5 Int -4 Wis +1 Cha -1

AC  22; Fort +14, Ref +10, Will +10

HP 73

Speed 35 feet, swim 15 feet

Melee [>] jaws +15, Damage 2d8+7 piercing

Melee [>] claw +15 (agile), Damage 2d6+7 slashing plus Grab

Sneak Attack The polar bear's Strikes deal an additional 1d6 precision damage to flat-footed creatures.

Mauler The polar bear gains a +3 circumstance bonus to damage rolls against creatures it has grabbed.

Bestiary 2, page 36.