34th Street is a place of business & belief (or rather, the struggle to believe).  In the midst of marketing and parades is a little girl who wants to believe and yet is not sure if she can.  The reason why is her mother who has lost her faith and would rather her daughter have no faith than to have it and then experience the pain of losing it.

In the middle of all of this comes Kris Kringle.  He speaks multiple languages, defends children and has a transformative view of how business should be conducted.  At the same time, he lives at the local nursing home

It's a Christmas classic but the question remains, "What is the miracle on 34th street?"