Six-year-old Susan Walker (Mara Wilson) is skeptical of the Christmas myth surrounding Santa Claus, a trait she perhaps learned from her mother, Dorey (Elizabeth Perkins). When tasked with hiring the Santa who will pose with kids at Macy's, Dorey enlists a man with the curious name of Kris Kringle (Richard Attenborough) who claims to be Santa himself. His assertions are met with scoffs and threats of institutionalization, but a young lawyer, along with Susan and Dorey, comes to his defense.