A single mother whose faith in love died with her former husband learns that Christmas miracles can still happen in director Harvey Frost's warmhearted tale of winter magic. Beth Sawtelle (Crystal Bernard) is a devoted single mother and advertising executive whose current campaign could put her on the fast track to the big time. The holiday season is here, and in order to sell the latest in video game technology, Beth's campaign needs the perfect Santa Claus. As Beth burns the midnight oil night after night and attempts to convince her young son Jake (Dominic Scott Kay) never to have faith in fantasies, the wistful young man pens a letter to Santa asking for a new dad for the holidays. It seems that up in the North Pole the time has come for Saint Nick to pass along the seasonal responsibilities to his son Nick (Steve Guttenberg), but in order to take the position, Nick must have a Mrs. Claus before Christmas Eve. Upon receiving the Christmas request from young Jake, Nick sets his sights on Los Angeles, and Beth Sawtelle in particular. Despite his best intentions, it's going to take more than a Christmas miracle to convince the dejected widow that love can still conquer all.