Two desperate dads compete in a no-holds-barred battle to be the best father and make this the best Christmas ever. Fun-loving, laid-back dad Larry is having a bear of a time finding the perfect Christmas gift for his eight-year-old daughter, Noel. The season's hottest toy, The Harrison Bear, is all sold out, and Noel's new stepfather wants to keep it that way - so he can be the one to make her holiday wish come true. When Larry learns all Noel wants for Christmas is the bear, he'll stop at nothing to make his little girl happy and get her the toy of her dreams.

The story centers on a small-town sheriff who witnesses what he believes is a kidnapping and rushes to rescue a woman. The kidnappers turn out to be FBI agents assigned to protect her and deliver her to a big Enron-type corruption trial in Chicago but are later found to be on the take and are villains who are bent on killing her.