One long-ago Christmas, Big Earl Gibson (Slater) lost the two things most precious to him-his wife and daughter. Angry and heartbroken, he abandoned his belief in God and is now living on the street. Gideon Mercer (Fanning) is an eight-year-old leukemia patient determined to reach out to this lonely and hurting man. And Earl is just as determined to rebuff her. It is only through a miracle that Earl finally comes to understand the true meaning of Christmas. And it's only then that he can return the favor with a precious gift of his own.