This book describes how Santa Claus came to be, and how he is able to do all of the wonderful and amazing things he does. It answers kids' concerns about whether Santa is real, and addresses all of the evidence some kids think might prove that he is not. The overall message is that Santa Claus is completely the product of love - God's love for all of us (especially for children), and our love for each other. As long as people love children, Santa Claus will be very real!