Susan Walker: If you're really Santa Claus, you can get it for me. And if you can't, you're only a nice man with a white beard like mother says.

Susan Walker: There's no such thing as giants.
Fred Gailey: What about the one Jack killed?
Susan Walker: Jack? Jack who?
Fred Gailey: Jack from "Jack and the Beanstalk".
Susan Walker: I never heard of that.
Fred Gailey: Sure you have. You must have forgotten. It's a fairy tale.
Susan Walker: Oh... one of those. I don't know any of those. My mother thinks they're silly.

Susan Walker: You mean it's like, 'If at first you don't succeed, try, try again.'
Doris Walker: Yes.
Susan Walker: I thought so.

Susan: I believe... I believe... It's silly, but I believe.

Fred Gailey: All my life I've wondered something, and now's my chance to find out. I'm going to find the answer to a question that's puzzled the world for centuries. Does Santa Claus sleep with his whiskers outside or in?
Kris Kringle: Always sleep with them out. Cold air makes them grow.

Fred Gailey: Faith is believing when common sense tells you not to. Don't you see? It's not just Kris that's on trial, it's everything he stands for. It's kindness and joy and love and all the other intangibles.

Fred Gailey: Look Doris, someday you're going to find that your way of facing this realistic world just doesn't work. And when you do, don't overlook those lovely intangibles. You'll discover those are the only things that are worthwhile.

Fred: That baseball player sure looks like a giant to me.
Susan: Sometimes people grow very large, but that's abnormal.
Fred: I'll bet your mother told you that, too.

[Doris is trying to convince Susan there is no Santa Claus]
Susan Walker: But when he spoke Dutch to that girl...
Doris Walker: Susan, I speak French, but that doesn't make me Joan of Arc.

Charles Halloran: All right, you go back and tell them that the New York State Supreme Court rules there's no Santa Claus. It's all over the papers. The kids read it and they don't hang up their stockings. Now what happens to all the toys that are supposed to be in those stockings? Nobody buys them. The toy manufacturers are going to like that; so they have to lay off a lot of their employees, union employees. Now you got the CIO and the AF of L against you and they're going to adore you for it and they're going to say it with votes. Oh, and the department stores are going to love you too and the Christmas card makers and the candy companies. Ho ho. Henry, you're going to be an awful popular fella. And what about the Salvation Army? Why, they got a Santa Claus on every corner, and they're taking a fortune. But you go ahead Henry, you do it your way. You go on back in there and tell them that you rule there is no Santy Claus. Go on. But if you do, remember this: you can count on getting just two votes, your own and that district attorney's out there.
Judge Henry X. Harper: The District Attorney's a Republican.