芝麻街众星云集、这回他们来到现代艺术重镇－纽约！他们所主演的百老剧将席捲全宇宙！猪小妹等人终于毕业了，到曼哈顿毕业旅行途中，他们决定找个製片当他们演出的製作人；好不容易找到一个年轻又有理想抱负的，却经过一连串的误解，使得灾难接二连三的来……

When Gonzo forgets to mail three letters to Santa, he convinces Kermit and the gang to help him deliver the notes to the North Pole. Along the way, they discover that Christmas is the time to be with those you care about most, as they dash home to make a friends Christmas wish come true.

A sociology instructor finds her new teaching duties at a private college interrupted by the presence of a killer.