In the bustling atmosphere of New York during the Christmas season, an elderly man named Kris Kringle is appointed as the new Santa Claus for a famous department store. However, this Santa has a little problem: he is convinced that he really is the genuine Santa. As the children and adults in the store fall in love with his unparalleled Christmas spirit, the skepticism of the adults starts to grow, including that of the store's skeptical manager, who sees Kris as a threat to his own sales methods.
The story takes a turn when the young and pragmatic mother of a girl named Susan decides that she doesn’t want her daughter to have illusions about Santa Claus. But Kris, with his charisma and sweetness, manages to touch Susan's heart and rekindle the Christmas magic that she had lost. The situation becomes critical when a group of people begins to question Kris’s sanity, taking his case to court.
With the help of a lawyer who is also a skeptic, they embark on a legal battle that will challenge what it truly means to believe. Amid a series of charming and human twists, Kris must prove that not only reality but also faith can be born in the most unexpected places. The film serves as an eternal reminder of the importance of belief, hope, and the true spirit of Christmas.