A small-time crook intent on robbing a department store is mistaken as a Santa for-hire. At first, he decides to play along, but he gets caught up in the holiday spirit, and begins to have second thoughts about "Stealing Christmas".

Jack Clayton can only escape after his partner in crime Harry Zordich messes up a Christmas sales department store robbery in a Santa suit. Stuck in a rural small town, he finds himself forced to accept a menial job under the alias Oscar Burton as Santa in Sarah Gibson's nursery. Jack relaxes when invited in their home and proves a good substitute father for Sarah's frustrated fatherless daughter Noelle. Widow Emily Sutton's nostalgic Christmas shop completes his nostalgia, and becomes crucial when his ex-con cahoot turns up to plan a bank robbery. Sarah's admirer keeps warning the sheriff against 'Oscar', who meanwhile teaches the town how to fight off competition from the city mall.—KGF Vissers