Miracle on 34th Street is a modern-day version of the film classic. Dorey Walker (Elizabeth Perkins) is a no-nonsense New York City working woman who directs special projects for a large department store.

Preferring facts to what she calls fantasy, she has taught her daughter Susan (Mara Wilson) that there is no Santa Claus. Then she hires Kriss Kringle (Richard Attenborough). He looks like Santa, and he acts like Santa, especially when he is listening to children who come to visit him at the store. Kriss knows that Christmas is about faith in the intangibles. Although some devious money-grubbers try to discredit him, he proves his identity in court and delivers some surprising gifts to the Walker family.

Miracle on 34th Street celebrates the spiritual meaning of Santa Claus, a figure who stands for the grace, mystery, love of life, and true miracles at the heart of Christmas.