By chance, Kris Kringle, an old man in a retirement home, gets a job working as Santa for Macy's.  Kris unleashes waves of good will with Macy's customers and the commercial world of New York City by referring parents to other stores to find exactly the toy their child has asked for.  Seen as deluded and dangerous by Macy's vocational counselor, Kris ends up in a court competency hearing.  At stake is one particular little girl's belief in Santa.