In Bikini Bottom, Christmas does not exist... until Sandy tells SpongeBob about it! Enthusiastic as always, he spreads the Christmas spirit throughout the city, convincing everyone to write letters to Santa Claus. However, when Santa doesn't show up, disappointment spreads, especially for Squidward, who had been skeptical from the start. But an unexpected twist awaits him, and the grumpy octopus will learn the true meaning of Christmas!