Seven year old Tommy, who lives in an orphanage, is happy to spend Christmas with Gladys and Abner Kravitz. Six year old Michael, also an orphan, derides Tommy's belief in Santa Claus. When Samantha and Darrin bring him home for the holidays, their efforts to get Michael to share in the festivities of the season fail. After Michael admits that he would believe in Santa Claus if he really existed, Samantha takes Michael and Darrin on her broom-stick to the North Pole, where Michael meets Santa Claus. Later, back at home, Darrin and Michael awake. Although both feel they have dreamed the trip, Michael now believes in Santa Claus. Gladys overhears Michael tell Tommy he has met Santa Claus. When she tries to pin Tommy down, he denies that Michael has ever mentioned it. Mrs. Grange, the director of the orphanage, comes to the Stephens home with George and Sarah Johnson. At the Kravitz home, both Gladys and Abner, who are about to return Tommy to the orphanage, express their wish to have someone like Tommy permanently. When Michael leaves with Mr. and Mrs. Johnson, Samantha and Darrin know Michael has found two loving parents.