A group of resourceful kids start a website to answer questions, but their search for the meaning of Christmas leads them on an Old Testament journey. The children of "solution-seekers.com" face the challenge of explaining Christmas to their cybervisitors. Their quest to understand the holiday's true meaning propels them backward through ancient prophecies, seeking answers within the Old Testament. The narrative unfolds as a musical, employing creative characters, humorous dialogue, and engaging music to present a children's Christmas story.

The "S" Files is presented as an engaging children's Christmas musical designed for performance. The musical's structure relies on a group of children who use their website to explore profound questions, with the meaning of Christmas serving as the central mystery. Its appeal is built upon creative characterizations, witty dialogue, and musical numbers intended to be enjoyable for both performers and an audience. The narrative framework uses a journey through the Old Testament to uncover a "spectacular story."