The Christmas List follows James Engler, who returns home to Iowa one Christmas, after his fiancee calls off their marriage, and discovers that his best childhood friend, Mike, has just been killed in the Gulf War. When Mike's parents reveal at a memorial service that Mike had carried his fourth-grade list with him, most of James's former classmates confess that they, too, kept their lists as a reminder, even in the worst of times, of their admirable traits and that they were appreciated.