Niles and Daphne want the family's Christmas celebration to take place at their apartment, but Frasier voices his objections. He has hosted the gathering since moving back to Seattle, and feels that Niles is trying to steal his thunder. Even after Martin suggests splitting the festivities between the two homes, the brothers refuse to come to an agreement. Martin becomes so fed up that he agrees to work on Christmas Day. Niles and Frasier feel ashamed of their actions, and decide to surprise their father at work. They secretly switch the fake presents under the tree at Martin's building with the family's gifts. However, Martin's sympathetic supervisor gives him the day off, and the presents wind up locked inside the vacant building. Although they can't open the gifts until the next day, Martin is still touched by their efforts. Meanwhile, Roz works as an elf for a Christmas toy drive at the mall, and becomes attracted to the man playing Santa. When Roz is unimpressed after meeting the man away from work--even though he is gorgeous and has a great job--Daphne suspects that Roz actually has a crush on Santa Claus.