薬を投与しないと命にかかわる持病のあるペットの犬が迷子に。愛犬を見つけ出してその命を救うため、飼い主の青年が両親とともに必死の捜索に乗り出す。

When a friendly cabbie tells two young sisters the story of a boy named Leo who moved to Manhattan with his family, a magical adventure begins. While adjusting to the big city and enjoying the days leading up to Christmas, Leo accidentally loses his dog Ramona in Central Park. Leo is devastated by his loss until a magical creature named Little Spirit appears.