Tyler Madison (Hamlin), owner of the biggest toy manufacturing company in the world, has accumulated his wealth and successes through corporate takeovers and is considered by many to be completely ruthless.The media frequently speculate how Madison manages to finangle his competitors to sell their companies, but they are unlikely to ever discover the truth - that Madison has a mysterious connection to a wayward elf at the North Pole, who discloses to him each year Santa Claus's top-secret Naughty or Nice (N. O. N.) files. These treasured documents contain all of Madison's business opponents' devious deeds, which he uses to blackmail them.
While Madison rules the business world with his magic wand, he struggles to understand his wife, Elyse (Gallagher), and his only son, Danny (Curtis Black). Having spent his youth without the love and support of a family, Madison has never learned how to enjoy life and share with those he supposedly cares about. As the holidays draw close, he once again disappoints Danny and Elyse by obsessing over work and ignoring them.
Meanwhile, back home, Danny fears that his father won't return from his latest business trip in time for Christmas, so he sends a special wish to Santa - not for toys - just for more time with his father.
| Cast | Megan Gallagher, Harry Hamlin |
| Director | Michael Scott |
| Formats |  |
| SA Distributor | Nu Metro |