The ghost of Christmas Present... A Christmas spirit meddles in the lives of two young men in the hope that she can bring them more than just holiday cheer. Bill Calder, out of a relationship, out of a job, and just plain out of luck becomes the object of attention and affection for Agnes--the spirit of Christmas present--and a little old lady with a mission. Together, she and Bill apply for a Christmas job in a New York department store where a desperate manager hires Bill as Santa--and Agnes as his helper. It's not long before Bill catches the eye of Tom Davenport, a store 'employee', but Bill's low self-esteem after the dismal turns his life has taken, won't allow him to hope for too much from Tom. Agnes however has other ideas, and with a little magic at her fingertips, manages to manoeuvre the two young men into each others' arms. Thinking her job done, Agnes' satisfaction is ruffled when Tom reveals to Bill who he really is, and Bill's pride won't allow him to take their relationship further. So, a little more magic is needed...