Mary (Jenny McCarthy) is a high powered businesswoman who runs her own marketing and business advice company. However, her roots are at the North Pole...yes, she's Santa's daughter. When Santa has some health problems, Mrs. Claus calls Mary in to help get everything ready for the Big Day that is fast approaching. Mary obliges. But, can Mary's successful business techniques really work for the spirited but mentally infantile elves? We'll see. In the meantime, Mary has found her long lost love, Luke (Ivan Sergei), to be still employed as the area's mailman. And, he's still a doll, both in looks and demeanor. Is a repeat romance far away? This is a great movie, both for children and their parents. The elves are quite comical and should garner laughs from the little ones. Kids should also enjoy the enchanting village where Santa and his elves do their work. For grownups, McCarthy, Wendt, and company slyly draw forth mirth with their antics, as well. As for Sergei, this viewer would watch him recite a cereal box cover, a la Gigli, but, fortunately, this is not necessary. He brings charm, sweetness, and presence to his delightful character, Luke. What girl COULD resist? Kudos to the production company that brought this film to light. As a holiday gift to a family audience, it just does not get much better or more welcome than this.