Summary: Tabitha tells Samantha that her friend Sidney doesn't believe in Santa Claus. Esmeralda comes to help for a few days. She sneezes up a goat ... it fades. Darrin comes home and she sneezes up Santa. Mrs. Kravitz comes over and thinks Santa is Darrin in a costume. Sam gets her out and then Larry drops in to complain about Louise's new mink coat. Darrin finally gets Larry out of the house and decides to go to bed. Sam, meanwhile, has conjured up ten elves to work on toys with Santa.
In the middle of the night, Mrs. Kravitz, thinking there's a party at the Stephens' home, sneaks over to their house. Seeing the elves at work, she runs home. The next day, Sam helps Santa further by conjuring up his sleigh and reindeers. Mrs. Kravitz sees it and panics further, Mr. Kravitz ignores it. Larry drops by and sees Santa leave. Sam convinces him that it is really Christmas spirit and Larry goes off to buy Louise the mink coat.