A little girl discover dreams do come true if you really believe. Six-year-old Susan has doubts about childhood's most enduring miracle - Santa Claus. Her mother told her the "secret" about Santa a long time ago, so Susan doesn't expect to receive the most important gifts on her Christmas list. 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.

Susan 's mother , Darius is always busy, no time to accompany her . Even Thanksgiving Day , she was still in the organization of the work of the happy and processions . But the accident , the old man to play Santa Claus in the parade even before the march was drunk , so Darius to find a temporary replacement for the elderly look very kindly , but let her surprise , the old man even after the end of the procession , who insisted that he is Santa Claus . Darius and her daughter that the spirit of the old man a little problem , but in an accident , Susan found the old man is really a bit different ...