Scott Calvin is a salesman in a toy store. On Christmas Eve he accidentally pushes an old strange man from the roof. To his great surprise, he finds a parked reindeer sleigh. While the stranger helplessly flounders in the snow, Scott gets into the sleigh and finds him at the North Pole, where the main elf convinces him to take Santa Claus’s place, who is laying at that moment near Calvin’s house and is not able to perform his duties. Scott agrees, but wearing Santa’s costume and dance with children is not the same thing as being true Santa, when your bear and belly are growing and hair turning white in front of your own eyes. Never had he had such a merry Christmas…