The Kravitzes and Stephens participate in a program that allows orphaned children to stay with adults for the holidays. When the Stephens' young charge reveals that he does not believe in Santa Claus, Samantha takes him to the North Pole.

A lesson is learned by watching this episode: if you want to appeal to kids, you have to be a kid yourself. Of course, Darrin learns that the hard way when he is changed into a boy courtesy of Endora. This turns out to be an excellent marketing ploy when Larry suggests that Darrin as a boy to promote his new client's toy ship company. Of course, Sam changes him back to an adult, but Larry and the client like the boy so much that Darrin gets changed back and forth from adult to kid!

A repeat of Season 1 episode of the same name, this episode begins with Samantha and Darrin getting a card from the boy they took in last year for Christmas. They then have an episode-long flashback of the previous season's holiday episode.