A sales clerk wins the heart of a little boy and his mother amidst the magic of Christmas in New York City. Jodie is a widow with a six-year-old son. Her life is settled and comfortable - until the day she goes shopping in the smart Manhattan store where Steve Mason is working in the kids' toy department. Steve instantly falls in love with Jodie. But she is only there to buy a train for her company to use in a commercial. She has no interest in the train or the magic of Christmas, expecting to return the toy the next day. Her son Timmy changes everything. The train his mother brings home is his dream come true. Like Steve, young Timmy believes anything is possible and wishes with all his heart that the train is for him. And Steve is wishing for Jodie. But will their wishes come true? Will Jodie be won over by the power of Christmas magic?