After introducing how Santa and Mrs. Claus came to the North Pole and began their work delivering toys at Christmas time, this routine children's film segues into a story about an evil corporate magnate (
John Lithgow). One of Santa's elves (
Dudley Moore) goes to work for the nasty tycoon and invents a wild array of far-out toys. Then there is a little boy who does not believe in Santa Claus and a girl who finds out about the toymaker's plans to defraud his company. Santa's reindeer are a little under the weather, not to mention Santa himself. This labyrinth of subplots quickly draws attention away from the story, wherever it is. ~ Eleanor Mannikka, All Movie Guide