Overwhelmed widower Seth Webster is searching for a housekeeper to help him with his unruly six year old twin sons. "Mrs. Miracle" mysteriously appears and quickly becomes an irreplaceable nanny, chef, friend... and matchmaker.

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.

When a family faces loneliness and loss of faith, Mrs. Miracle swoops in to renew their Christmas Spirit, and they experience a holiday of heavenly proportions.

Heavenly angel Harry Mills is sent to Earth on a trial assignment to intervene in the life of a woman who needs help getting her life on track after the death of her father. With a deadline of Christmas day, he attempts to help her heal in order to embrace a new future, and an unexpected love, just in time to celebrate the miracle of the holiday season.