MIRACLE ON 34TH STREET, a beautifully crafted and well-acted remake of the 1947 classic, relates the arrival of a department store Santa who believes he is the genuine article and who turns a child's perspective from skepticism and fatalism toward hope and imagination. The film stresses the importance of family and that intangibles like love, hope and trust are more important than money. The only flaw in this warm-hearted movie is the tendentious courtroom argument about Santa Claus which examines reality versus fantasy and harmless game playing versus harmful deception.

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