Scott (Tim Allen Tim Allen) has a failed marriage, and after the divorce, son Charlie (Eric Lloyd Eric Lloyd) lives with his mother Laura (Wendy Gusen Wendy Crewson). The visiting day was coming soon, and Scott was enthusiastically ready to enjoy a short time with his son, but just as he was about to go out, he found a man sneaking around on the roof of his house. Scott let out a loud drink and scared the people on the roof to fall. Scott was shocked to find that the man was Santa Claus. Scott made Santa unable to work, and in order to atone for his sins, he had to replace him as the new Santa Claus. So, together with Charlie, Scott came to Santa Claus's stronghold, where Scott must learn how to be a qualified Santa Claus.