As Christmas approaches, an elderly man named Kris Kringle is hired to play Santa Claus at Macy's department store in New York. His warmth and charm quickly win over shoppers and staff alike. But when Kris insists that he really is Santa Claus, his claims raise doubts about his sanity and eventually lead to a courtroom battle. Meanwhile, young Susan, whose practical mother has taught her not to believe in fairy tales, begins to wonder whether Christmas magic might be real after all.