A bitter old businessman has put his career ahead of relationships with family and co-workers. Out of the blue, a young girl asks him to play Santa Claus. She scrapes up money to rent a suit which helps to melt the man's icy heart. The man and the young girl are unable to return the suit but the man comes up with a generous way to repay the owner of the suit. The owner turns out to be a very special person, indeed. 