On the way home, one boy, Mark, agrees to help a strange old woman to get her cat, Lucifer, out of a tree.

Later, on Christmas Eve, the Magic Tree comes to life, and grants Mark three wishes.

The boy first wishes for one hour of absolute power, which he promptly abuses.

It was filmed in La Verne, California on an extremely low budget.

In 2011, the film was parodied by Mike Nelson, Kevin Murphy and Bill Corbett of RiffTrax.