Roger Rabbit once again is chosen for the dangerous task of babysitting Baby Herman and everything is going to be just fine. "Not like last time!!" Baby Herman immediately swallows his rattle and is rushed to the hospital. The rattle get's out, but then Roger swallows it and doctors are about to cut him open when the lunch whistle goes off. Roger and Herman blast off around the hospital on a jet powered "Hare Splitter" machine. They get blown into the air, the rattle is rescued and everything is fine - until Roger sees the hospital bill!

又是一年的圣诞夜，灰色的雪从天空飘落。幸福的家庭快乐玩耍，不知疲倦，桥头上卖火柴的小女孩落寞地注视着眼前的一切。她多渴望能在爸爸妈妈的陪伴下无忧无虑地成长啊！可是命运如此无情，孑然一身的女孩只能靠卖火柴维持生计。人们缩手缩脚，面无表情地向家中赶去。女孩大声吆喝，谁都不曾为她停留片刻。慢慢地街上的人更加稀少，无家可归的女孩瑟缩在角落里。寒冷难耐的时刻，她划亮一根火柴取暖，那一刻火光中突然出现温暖的火炉，带给女孩惊喜与希望。她一根根划亮所剩无几的火柴，憧憬着美好的生活……
本片根据安徒生的同名经典童话改编。