Derek Campbell is working a couple of jobs to help pay off some debts from his mother "s illness. One job is playing Santa at Martin "s Department Store. On a break he "s alone and lamenting the lack of love in his life and that no one really sees him. A small voice tells him that he sees him. Derek looks down to find an elf beside him. Said elf is in need and Derek helps him out, not knowing that he is going to meet the man of his dreams.Max Martin is a busy man, CEO of all the Martin "s empire, father to Michael, and in need of help in many areas. Derek steps up to the plate offering help in several of those areas, including one that Max wasn "t aware of. He hadn "t known how badly he needed someone to love him, to make his life whole. There is fun, laughter, romance, jealousy, revenge, heartache, fear, and it "s Christmas, so, a happy ending.