Single mother, Doris Walker, doesn't want her six-year-old Susan's head filled with romantic notions. Their neighbor, Fred Gailey, tries to woo Doris by charming Susan and taking her to see Santa Claus at Macy's, where Doris works. Doris is not impressed, but when it turns out that Macy's Santa may, in fact, be the real Kris Kringle, a wave of love spreads across New York City that melts even the most cynical hearts.