Gildy is eager to impress his girlfriend Irene Henshaw and outdo his rival Dr Olson. Miss Henshaw is busy making plans for a big Christmas party for the kids. Gildy decides to rally the Jolly boys together to sell Christmas trees to raise funds to buy presents for the kids. He also arranges for the Kraft Choristers to be at the sale singing carols, beautiful!  However when it comes to who is going to be Santa Clause for the kids there are plenty of suitors and Miss Henshaw has to remind them that it isn't the suit and funny whiskers that make the Christmas spirit but that it is what's inside.