In this modern-day fable, Kris Kringle has 25 days to deliver "true love," but has Jonathan been a good boy? Jonathan (Isola) has always believed in Santa, even despite his exasperated sister Marie's (Turturro) "lies" to the contrary. Now in his early twenties and despite a string of failed affairs, Jonathan knows that he can, with a little help from Saint Nick, still find that perfect man! He thinks that Santa has finally come through when he meets new co-worker Toby (Burtka), but if Toby really is a gift from Santa, why is he exploding like a party animal all over the New York scene, and why has he brought his older childhood sweetheart Keith (Mailer) along with him? As the shopping days count down to Christmas, Jonathan discovers that Santa doesn't always deliver what sexy gay boys want, he delivers what they deserve.