有一天，学校来了一位教授，介绍他自己的名字时，全教教室的同学都大笑起来。是这样的：他说他叫吉谱塞，顿时，教室里传来一阵爆笑声．同学都以为他叫“鸡扑赛”。教授叫同学们报数时，没想到同学们竟然去报树。教授当场口吐白沫。

RileyThomas(AbigailHawk)isarisingstaratoneoftheworld’smostnotedholdingcompanies.WithChristmasfastapproaching,sheissenttothesmalltownofChestnut,Vermonttoevaluatetheassetsofoneoftheircompanies,anouterwearclothingmanufacturer.Asshebeginsmakingplansforliquidation,shehiresthecompany’sfounder,Nick(HowardHesseman)-nowretired-asherapprenticetohelp.Ofcourse,everyoneassumesshe’stheretosavethecompanyandshekeepshertruemotivesasecret.Intheprocess,shecomestoappreciatewhatthecompanymeanstothesmalltown;andshefallsinlovewithitsyouthfulCEO,Wyatt(DavidO’Donnell).Sheslowlycomestoembracethesmalltown’svaluesandevenhelpscreateanewproductlinejustintimeforChristmas.Asherprioritieschangeandherlovegrows,willRileybeabletostanduptoherboss,PrestonBullock(ChevyChase)andsavethecompanyshewassupposedtodestroy?