Picking up right after The Santa Clause 2 Scott Calvin/Santa Claus (Tim Allen) is trying struggling to keep Christmas alive. He has to contend with the holiday season fast approaching, his wife about to give birth (Elizabeth Mitchell), her parents turning up to take care of her in the north pole and to top it off, stop Jack Frost (Martin Short) from upstaging him and taking over Christmas.
As if one sequel was bad enough, the second was even worse. The magic has now completely gone, to be replaced by bad jokes and cheesey comments. The story in itself isn't even any good: they just ripped It's a Wonderful Life (not the first time it's happened but here that fact is more obvious).
Probably the only redeeming point this time around was the message of the story: Christmas isn't about being selfish. True for a holiday season film this is a good way for Disney to play it, but in the end the punch line of this was rushed and done in a sloppy manner. It seems as though the main point of this film was to take the ex wife and her new family and stick them in the north pole to see what would happen = a very dull film.