During childhood, Fred Claus suffered his younger brother Nick s saintliness. Jump ahead: Fred is a fast-talking, genial but self-centered guy in Chicago looking for $50,000 to open an off-track-betting shop. When one scam goes awry, he calls Nick at the North Pole for a loan: Nick will give him the money only if Fred comes up to help a few days with the Christmas rush. After his girlfriend dumps him, Fred heads north. Santa s facing an audit from an efficiency expert, and it s not pleasant. Fred s job is to review charts and determine who s naughty and who s nice. Is there any fraternal feeling left, can either learn from the other, and what about Santa getting fired?