Kris Kringle, seemingly the embodiment of Santa Claus, is asked to portray the jolly old fellow at Macy's following his performance in the Thanksgiving Day parade. His portrayal is so complete that many begin to question if he truly is Santa Claus, while others question his sanity.

Six-year-old Susan Walker has doubts about childhood's most enduring miracle—Santa Claus. Her mother told her the secret about Santa a long time ago, but, after meeting a special department store Santa who's convinced he's the real thing, Susan is given the most precious gift of all—something to believe in.