Willie (Billy Bob Thornton) has an interesting job. Every Christmas, he wears a Santa Claus outfit and wears a snow-white beard to promote the company's products. However, for Willie, the job is far from as simple as it seems on the surface. This time of year, in addition to celebrating the holidays, is the best moment for him and his partner Marcus (Tony Cox) to make a fortune. His true identity is a thief. This year is the same as previous years, but a little different. Willie's bizarre whereabouts are suspected by the savvy security guard (Bernie Mac), while department store manager Bob (John Ritter) also becomes a difficult person. What drove Willie even more crazy was that an 8-year-old boy targeted him. In the face of heavy resistance, can Willie's action succeed?