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Adventures abound in 1904 New England for ten-year-old Samantha Parkington and her new best friend Nellie O'Malley and Nellie's two younger sisters Bridget and Jenny.
Samantha is the first movie based on the "American Girl" stories, and the third story in the line.
Samantha originally lives with her Grandmary in the countryside of Mount Bedford, New York where she meets Nellie for the first time. Samantha moves to New York city with her Uncle Gard and Aunt Cordelia where she learns the realities of her world - from her life of luxury to the prejudices and difficulties faced by the lower classes.