After introducing how Santa and Mrs. Claus came to the North Pole and began their work delivering toys at Christmas time, this routine childrens film segues into a story about an evil corporate magnate (John Lithgow). One of Santas 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 toymakers plans to defraud his company. Santas 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