Scott Calvin (Tim Allen) has been Santa Claus for the past eight years, and his loyal elves consider him the best Santa ever. But Santa's world is turned upside down when he's dealt a double whammy of bad news: not only has his teen son landed on the year's naughty list, but if Scott doesn't marry by Christmas Eve he'll stop being Santa. Also with Spencer Breslin, Elizabeth Mitchell, Eric Lloyd, Judge Reinhold and David Krumholtz. [1:45]

SEX/NUDITY 2 - A man and woman kiss a couple of times, and a woman kisses a man on the cheek. A young man and a young woman flirt and lean in for a kiss but are interrupted. A woman caresses a man's face. A woman wears a low cut dress that reveals cleavage. A woman sings and dances in a slightly suggestive manner. People talk about a man going out to pick up women and to find a wife. A young man talks about being interested in young women and feeling like he wants to kiss. Three people exclaim "It's naked!" about a toy that comes out of a machine without clothing. We see what appears to be the buttocks of a plastic, life-sized Santa.

VIOLENCE/GORE 3 - An elf is subdued by two large wooden soldiers and we hear that he has been put under house arrest. Many large wooden soldiers march into Santa's workshop -- their footsteps thunder through the room and elves are frightened by the sound. A man tries to pull his tooth by tying a string to a doorknob, and then to a toaster that is tossed over a railing. but he is pulled over with it and lands hard on the stairs below. A man flies a reindeer next to a team of reindeer, he jumps on the lead reindeer, walks back toward another man (a life-sized toy) in a sled, jumps toward the sled but misses and dangles from a bar, climbs on and the two of them struggle -- one gets an elbow in the face and one hits his head on a bar. The sled crashes into the ground and knocks down many life-sized wooden soldiers and throws the two men (the real and the toy). Many elves throw many snowballs at many wooden soldiers, then charge them, breaking them apart (we see limbs and heads on the ground). A man and an elf hold onto another man who's flying, but the elf is too low and knocks into a garbage can and a car. A reindeer knocks a man down by nosing him in the chest. A man tackles an elf, knocks several others to the ground, they moan and he chases another. A man goes into a "duplicator" machine, lights blink, lightning flashes, he moans and yells and he and a toy version of him come out. A mouse goes into a duplicator machine, lights blink, lightning flashes and two mice come out. A man (a life-sized toy) is put into a "reducer" machine and we hear him yelling. A young man falls from an open skylight but catches himself by a tether. Alarms sound in a workshop and a code is implemented to avoid detection by a plane flying overhead. A man is surrounded, tackled and piled on by a group of elves. A woman talks about having been beaten up when she was young and coming home with a bloody nose. A man pounds his head against a filing cabinet. Three people are almost knocked down by a reindeer flying out of control. A man is covered by a large pile of tinsel. One elf yells at another elf in several scenes, and a man yells at elves. A man talks about a boy wiping his nose on his sister's shirt. A reindeer flatulates loudly and a man and a young man react to the odor.

LANGUAGE 2 - 1 mild scatological term, 3 mild anatomical terms and some insults.

DISCUSSION TOPICS - Vandalism, graffiti, suspension from school, divorce, parental responsibilities, rules, selfishness, the magic of Christmas, mythical creatures (Mother Nature, the Tooth Fairy, Cupid, Sandman, Father Time).

MESSAGE - We all need something to believe in. Some secrets are worth keeping and some rules are made to be broken. Children are supposed to make mistakes and should be forgiven sometimes.