Crystal Carruthers is a frivolous thirty-year-old woman drifting through life shopping with her wealthy parents' money. In an effort to get their daughter to get serious about her life, they inform her that she has until Christmas to change her life style or else they will cancel her credit cards. One day Crystal discovers a letter to Santa Claus from a seven-year-old girl, Olivia, asking him to send her widowed father a new wife for Christmas. Inspired by the young girl's hopeful letter, she decides to seek them out in the hopes of making herself their gift from Santa.