This classic Christmas story follows white-bearded Kris Kringle as he's asked to fill in for Macy's resident Santa Claus. He—along with children from all over New York City—believes he is the real thing.

As Kris begins to inspire a feeling of true Christmas generosity and joy throughout the city, among competing department stories, and one particularly special family—a few skeptics are angered and threaten to bring him to court.

With the help of his new friends, the State of New York, and the official U.S. Postal Service, Kris proves that magic is all around us.