No one celebrates the holidays like Emily Merkle - or Mrs. Miracle as she is known by some - who is back to ensure that this Christmas is the most magical andmeaningful of all. When Mrs. Miracle appears as a seasonal employee in the toy department at the financially troubled Finley's Department Store| neither the store'sowners| nor the customers| have any idea of the events that are about to unfold. Just when it seemed Christmas might not come at all this year| Finley's favoriteemployee proves they don't call her Mrs. Miracle for nothing!