Britney, a rich, spoiled child, and Rachel, an orphan, switch bodies after a visit to the mall with Santa Claus. Each girl wakes up as the other, with Britney in the orphanage and Rachel at Britney's family's mansion. With the magical intervention of a professional party planner Rachel teaches Britney's unloving family the true meaning of Christmas, and Britney learns that giving is better than getting.