The story of driven, heartless, publishing executive, Carol Huffman, who on Christmas Eve is visited by the ghost of her former boss, Eve. Eve tells Carol that she has lost sight of the things that are truly important in life and that she is there to show her the error of her ways. Eve explains that normally there would be three ghosts for the job but due to budget cutbacks, she is in charge of Carol's journey through her past, present and future.

Mrs Merkle (or Mrs. Miracle as she is know by some) finds herself in a toy department of a department store that is having all kinds of financial problems, but leave it to this kind lady as she will get the Christmas spirit flowing very freely at this store.