In Santa Claus Is Comin’ to Town, a postman named S.D. Kluger shares the story of Santa Claus in response to children’s letters.

The tale begins with a baby named Claus arriving in Sombertown, where toys are banned. Raised by elves, Kris brings joy to children by delivering toys despite Mayor Meisterburger’s opposition. With the help of friends like Jessica and Winter Warlock, Kris becomes Santa Claus and spreads Christmas cheer. 

Overcoming obstacles and embracing his destiny, Kris delivers toys to children worldwide on Christmas Eve, embodying the spirit of giving.