The first clue to the mysteries surrounding a scientist's disappearance and a banker's death is provided when 6-year-old Austen Fisher writes a letter to Santa questioning his existence. Her doubt sets in motion a chain of events that places her and her family at the center of a plot to kill Santa Claus, hijack Christmas and exploit mankind's focus on greed and exploitation of the holiday season. Paying homage to Charles Dickens classic tale, 'A Christmas Carol', 'Spirits in a Material World' picks up where he left off by cleverly re-imagining the original roles of the Ghosts of Christmas Past, Present and Future. In spectacular detail, it transforms the tiny, toy-making hamlet of North Pole into a technologically advanced metropolis, home to Christmas Industries and its CEO, Santa Claus. Along the way, it delivers a witty, yet biting commentary on today's 'greed is good' economy, while relaying a powerful message of love, hope, charity, and faith in everything Christmas represents.