On New Year's Eve, a beautiful but penniless young woman (Catherine Hessling) trudges through the snowy streets of Paris attempting to sell matches to the wealthy passers-by. After staring longingly into the windows of restaurants at the safe and warm patrons within, the match girl attempts to escape the snow and cold by huddling into a corner near a toy shop. As the girl tries to warm herself with her matches, the shop's window display comes alive and beckons her into a fantasy world.