 A little girl discovers dreams do come true if you really believe. Six-year-old Susan has doubts about childhood s most enduring miracle - Santa Claus. Her mother told her the "secret" about Santa a long time ago, so Susan doesn t expect to receive the most important gifts on her Christmas list. But after meeting a special department store Santa who s convinced he s the real thing, Susan is given the most precious gift of all - something to believe in.