Frosty the Snowman goes where he is needed most, and the town of Evergreen sure needed a visit. Mr Tinkerton, the mayor, runs a tight ship, and there's no room for talk of magic or any other such nonsense. But, when Frosty the Snowman blows through town, he shows the town's children that magic is real. Tinkerton's sons, Charlie and Tommy, along with their friends Sarah and Walter, want to spread the word about Frosty's fun-loving, magical antics but meet resistance from Evergreen Elementary's dastardly principal Hank Pankley. In the end, good wins out, and all the citizens of Evergreen happily learn that magic is real and fun is for everyone!
Santa vs. the Snowman 3D is a half-hour computer-animated short, created by O Entertainment and produced by Steve Oedekerk. Originally made as a television special, the film was later presented in IMAX 3D theaters during the holiday seasons of 2002-2006. It was released on DVD by Universal Studios. The package included 3D glasses, and the program offered optional 2D or 3D viewing. Despite three bonus features including an interactive game narrated by Oedekerk, the DVD lacked any kind of featurette or commentary. The film featured the voice talents of Jonathan Winters, Ben Stein, Victoria Jackson, Marc Decarlo, and David Floyd. It is narrated by Don LaFontaine. There are various nods to other films, like a scene of ice-made AT-AT's, mostly resembling the ones from Star Wars: The Empire Strikes Back.