No one knows the local celebrity who is playing Santa at Filmore's department store in downtown Dallas, Texas. Not even Janie Langston, the 'elf' who takes pictures of the kids sitting in Santa's lap. If the single mom knew that the young Santa was actually Nick Klaus, TV sports commentator and reckless man about town, she'd keep him at arm's length. As it is, however, she's starting to fall for Santa's charming ways. For Nick, the Santa suit is a way of hiding until the publicity from his latest scrape dies down. What he didn't count on was being changed by the suit. Everyone, including Janie and her four-year-old daughter, Carrie, responds to him as if he actually were the jolly old elf! He begins to live up to Santa's reputation, leaving life in the fast lane behind. As his priorities change, he begins to realize his true feelings for Janie. Unfortunately, he must keep his identity a secret until Christmas and hope that Janie will forgive his deception and grant them both their Christmas wish.