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Major New York department store Cole's risks bankruptcy unless it smashes the Christmas sale. Its major Santa campaign is under threat when their drunk man crashes the reindeer sleigh. PR executive Dorey Walker snatches from the crowd a man who looks just the part and accepts, calling himself Kris Kringle. However he insist to be Father Christmas, the real Santa. Only Dorey's daughter Susan (6) really believes him, but after Kris knocks down an attacker in self-defense on the street, sent by the store's ruthless competitor Jack Duff, he maintains his claim in court. Rather than let him rot away in a mental institution, Dorey's fiance, attorney Bryan Bedford, takes on DA Ed Collins with creativity and sympathetic judge Harper. A special reward follows mysteriously.-KGF Vissers