Fyodor is a failed actor, he is trying to help his younger brother Nikita learn to walk again. Dressed as Santa Claus, Fyodor goes out on orders, hoping to raise money for an operation during the holidays. He is the saddest Santa Claus in the world, because, on top of all the other troubles, just before the New Year, his beloved girlfriend left him. And so, on December 31, he rings the doorbell of another apartment to give gifts from his parents to another pair of children, and then... the real New Year's magic begins. The girl Masha, seeing Father Frost, immediately decides that this particular Father Frost should fall in love with her mother and become a father for her and her brother Tolya. But that is not all. Each hero of this story, even those who do not believe in Miracles at all, receives their long-awaited gift, finds happiness, love and faith that the New Year is truly a holiday that can completely change life.

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