The neighborhood's lively six-year-old boy, Dennis Mitchell, dreams of getting a brand-new bicycle for Christmas because he's been such a good boy throughout the year. To make sure that his beloved next-door neighbor, Mr. Wilson, has the perfect holiday, he makes a long list of things one needs to make it work, however, this is easier said than done. And when a kind otherworldly guest pays a visit, everyone is bound to have a hearty slice of the Christmas spirit sooner or later. But is Mr. Wilson willing to change?