Kate is a young woman subscribed to bad decisions. Her last date with disaster? That of having accepted to work as Santa's elf for a department store. However, she meets Tom there. Her life takes a new turn. For Kate, it seems too good to be true.
Buddy has been raised as an elf at the North Pole. Desperate to find people like himself, Buddy leaves for New York City where he learns that his biological father is a penny-pinching curmudgeon whose only concern is his bank balance.