Jonathan (Kevin Isola) has always believed in Santa, even though his exasperated sister Marie's (Aida Turturro - "The Sopranos") "lies" to the contrary. Now in his early twenties, working in a New York gay bookstore, Jonathan knows that despite a string of failed affairs he can, with a little help from Santa, still find that perfect man! He thinks he's found his present from Santa when he meets new co-worker Toby (David Burtka), a cute southerner and winner of the local "wet underwear" championship. 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 (Stephen 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.