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Based on the book by the famous Dr. Seuss. Inside a snowflake exists the magical land of Whoville. In Whoville, live the Who’s, an almost mutated sort of munchkinlike people. All the Who’s love Christmas, yet just outside of their beloved Whoville lives the Grinch. The Grinch is a nasty creature that hates Christmas, and plots to steal it away from the Whos which he equally abhors. Yet a small child, Cindy Lou Who, decides to try befriend the Grinch.

Sophisticated New York couple David and Annie Smith have an unusual marriage with an inordinate number of rules and regulations. One rule entitles them to ask each other one question per month which the other must answer completely honestly. Annie asks David if he would marry her again if he could have the time over again and David confides that he misses his freedom and so probably wouldn’t. Later that day, an official from the town where they got married calls to see David. He explains that owing to a state boundary dispute, all couples married between 1936 and 1939 in the county were not legally married. David decides to have fun with this fact, but unbeknown to him, the county official calls to see Annie too and disaster results.

Scott Calvin (Tim Allen) has been Santa Claus for the past eight years, and his loyal elves consider him the best Santa ever. But Santa’s got problems (he’s even mysteriously losing weight) and things quickly go south when he finds out that his son, Charlie, has landed on this year’s “naughty” list. Desperate to help his son, Scott heads back home, leaving a substitute Claus to watch over things at the Pole. But when the substitute institutes some strange redefinitions of naughty and nice, putting Christmas at risk, it’s up to Scott to return with a new bag of magic to try to save Christmas.