The story is about a Horace McNickle serving a prison sentence. He was sentenced for forgery, but on Christmas Eve, he escaped dressed up as Santa Claus! It was all thanks to his white beard, which allowed him to deceive a lot of guards and escape. In order to avoid being hunted by the police, Horace McNickle hid in the suburbs, only to be found by two local children, Billy and Trudy. The two children actually thought he was the real Santa Claus and became good friends with him. Horace McNickle hid in the department store with their help. During this period, he was gradually moved by the warm human feelings and gradually realized the true meaning of Christmas. But on the other hand, the police action is still going on, looking for Officer Waters, who was chasing Horace McNickle. Officer Waters was about to accompany his family to the Christmas holiday, but he was urgently recalled to carry out his mission. Finally, he tracked down the trail of Horace McNickle. It seems that he is in disguise.