In the Christmas season, a wave of burglaries puts Santa Claus at the top of Miyuki and Natsumi's priority list as they try to hunt down the thief and hopefully restore a little girl's faith in Santa Claus. To complicate things, the vigilante hero Strike-Man decides to spread some Christmas cheer of his own as the one and only Santa-Man. Will the duo be able to solve the crime before Christmas arrives and Santa disappears for another year?