"See, if you spoil a child too much, they'll begin to rot from the inside out until they're nothing but a soulless troll in need of a good hiding." ~ Just as Bernard Evergreen, the Arch-Elf who responds to Santa Clause Scott Calvin, is beginning to believe that Christmas will run as smooth as ice, the factory receives a letter from the other side that contains information vital to their survival.

The head of the toy division and the head elf of the combat training division have to work together to help out a new santa. Little do they know that feelings towards each other come along with it.