When Barry Buckley's surefire business venture fails to ignite, a bizarre chain of events causes a catastrophic chance meeting with Santa, and the two unwittingly trade lives in a Christmas mix-up of epic proportions.

During Math class a young boy named Trevor tries to solve an unsolvable math problem by using his imagination to transform found objects and his doodles into unique characters.

Santa Claus and the mischievous brothers Heat Miser and Snow Miser are the targets of yuletide treachery when the North Wind tries to take Santa's place.