Like most children, Danny Ryan believes in the magic of Christmas and Santa. He has heard rumors and whispers at school that Santa is a myth, that it's just something parents made up, but he never really paid any attention to it. When Danny turns eleven, he begins having serious doubts. Maybe Santa isn't real; maybe it's something only little kids believe in.
Beginning to doubt the existence of Santa Claus and generally finding himself down in his Christmas spirit while working on his family's Christmas tree farm, Danny and his brothers Patrick and Ben embark on a magical, reawakening journey with the mysterious Mr. Cunningham-or "Mr. C."
From the beginning, Danny senses there's something different about old Sam Cunningham. Is Sam really the kind, elderly gentlemen he pretends to be, or is he the person Danny's younger brothers think he is? Just when Danny thinks he's beginning to find the answers to his questions, a much bigger surprise awaits the entire Ryan family. It takes one very special night for Danny to find the answers he has been looking for about Santa and discover the true spirit of Christmas.