Santa is told by his Board of Directors that if the commercial and material end of Christmas isn't reduced, Christmas will be cancelled. Santa's job will be to change the hearts of the privileged to get them to help those less fortunate.
Chris and Annie Benson and their family are on route when their car breaks down in a small impoverished lumber town two days before Christmas. The two work together to help the town and in the process, they help each other.
Drake Hunter is a toy maker who needs to sell toys at Christmas. he hires a group of Santas to promote his toys in department stores. But when the real Santa Claus turns Drake into a look-alike, Drake discovers the value of honesty and compassion.