It's Christmas Eve, and what Casper wants for Christmas is a friend. When his uncles steal his note for Santa, he goes out to find one. But whenever he tries, they run away because he's a ghost. When he hears the cries of a boy named Billy, Casper decides to play Santa and make presents for him from the materials in the house. Billy's mother wakes up and evicts Casper/Santa out of the house. Billy cries for him, and his mom wants Casper/Santa back in.