On Christmas Eve, divorced dad Scott Calvin and his son discover Santa Claus has fallen off their roof. When Scott takes the reins of the magical sleigh, he finds he is now the new Santa, and must convince a world of disbelievers, including himself.
When young Buddy falls into Santa's gift sack on Christmas Eve, he's transported back to the North Pole and raised as a toy-making elf by Santa's helpers. But as he grows into adulthood, he can't shake the nagging feeling that he doesn't belong. Buddy vows to visit Manhattan and find his real dad, a workaholic.