Sarah Barlow and Linda Wells are two mothers who give birth on the same day in the same hospital. Eighteen months later, a DNA test proves the infants were switched at birth by the hospital.

An unscrupulous businessman, embittered by years of neglect from his true father, who happens to be Santa Claus, finds that after years of taking over numerous toy factories, he must save the holidays for the children of the world.

When you're the city attorney you don't need the kinds of problems that her father was giving her. After her mother died, her father began doing his "Santa Schtick," as she called it, much more intensely... which meant that he turned his home into a kind of year-round Santa Claus castle where children of all ages could come to see the wonderful presents and no child ever left without a gift.