When Doris Walker frantically recruits a last minute replacement for a drunken Santa for Macy's Christmas parade, he seems just ideal for he job and perhaps for good reason - he says his name is Kris Kringle and that he's the real Santa Claus. She pays him no mind and at the department store, he's proving be popular as well. He seems to be able to speak many languages and knows just what kids would like to have and creates a bit of a sensation when he refers shoppers to other stores rather than Macy's. When Kris has a run-in with the Department store's psychological tester, the man tries to have him committed leading to a court case where Doris' lawyer neighbor Fred Gailey tries to prove in court that Kris is the real Santa Claus. More important to Kris throughout all of this is to get Doris and her daughter Susan to believe in him.