Little Tommy's only Christmas wish is to keep the litter of kittens he and his mom have cared for since the kittens were born, but Tommy's mother says there's just no way they can afford to keep them. Unaware that Santa is very allergic to cats, Tommy leaves the kittens in a box for Santa on Christmas Eve so Jolly Old Saint Nick can find them good homes. Once back on the sleigh, Santa opens the box with the kittens inside and suffers a sneezing fit that knocks him out of the sleigh. With no one at the reins, it's up to the kittens to take over and finish delivering presents to all the good boys and girls by Christmas morning.