Disillusioned since the untimely death of her husband, Beth Andrews (Crystal Bernard) is devoted to her career in the Los Angeles advertising world and a new account that could seal her reputation as one its rising stars. All she needs to win over her client is the perfect Santa to hawk the latest in video-game technology. To the cynical advertising wunderkind, nothing says Christmas quite like commerce. But she's not all business. Beth, who never expects to find love again, is also committed to raising her fatherless young son Jake (Dominic Scott Kay) to be a realist and to never have faith in fantasies. With the holidays approaching, that's a hard lesson for a child to learn. Hoping against hope, Jake posts a letter to Santa asking for a new dad. Like magic, the letter flutters away and disappears into the starry night sky... It drops into the lap of Nick (Steve Guttenberg), the North Pole's handsome heir to the throne of the Santa Claus. It's time for Dad to pass the torch of gift-giving to his son, but there's one problem. To qualify, Nick needs a Mrs. Claus before Christmas Eve.