By chance, Kris Kringle, an old man in a retirement home, gets a job working as Santa for Macy's. Kris unleashes waves of goodwill 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, who plots to have Kris shanghaied to Bellevue Psychiatric Hospital, Kris ends up in a court competency hearing. One little girl's belief in Santa is especially at stake. In a dramatic decision, the court confirms Kris as the true Santa, allowing Susan and countless other children to experience the joy of childhood fantasy.