Six-year-old Susan Walker has begun to question the magic of Christmas, especially the story of Santa Claus. Her mother has already shared the truth about Santa with her, leaving Susan uncertain about what to believe. But everything changes when she meets a department store Santa who claims to be the real one. This Santa, with his unwavering conviction, sparks a sense of wonder and belief in Susan. Through his kindness and genuine spirit, he gives her the most priceless gift of all—the ability to believe in the impossible.