Mary Class is a highly successful business executive - who just happens to be the daughter of Santa Claus. But when her father falls ill, Mary returns to the North Pole and the life she left behind to take over for her dad and implement her innovative ideas for running Christmas.

Larry is a small town sheriff who witnesses what he believes is a kidnapping and rushes to rescue the woman. The kidnappers turn out to be FBI agents assigned to protect her and deliver her to a big corporation corruption trial in Chicago. The agents, it turns out, are found to be on the take and are villains who are bent on killing her.