The film is based on Philip van Doren stern's short story "the Greatest gift". The plot of the film revolves around a resident of the small town of Bedford falls-George Bailey. He is on the verge of despair because of a lot of problems. This all leads to the fact that on the eve of one of the kindest and brightest holidays – Christmas, George is visited by the thought of suicide. But he always wanted to travel, but because of a number of life circumstances and could not leave his hometown. And now, when Jord was ready to shorten his life by jumping from the bridge, his guardian angel – Clarence Odbody-appears before him. He helps the hero to look at life from the other side, and he understands what it really is wonderful.