Becka, a twelve-year-old computer whiz, heeds her friend’s advice and tells her eight-year-old sister Boomer that Santa Claus isn’t real. Becka’s father, recently separated from her mother, tries to restore Boomer’s belief by coming down the chimney in disguise. The plan fails but a mysterious homeless lady, Mrs. Rosen, is able to convince both Becka and Boomer about the reality of Santa Claus and the magic of Christmas.