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Elliot Moose discovers a gigantic red box at the end of his bed on Christmas Eve and decides Santa must have brought him an early present for being so good, however, not wanting his friends to feel left out, Elliot makes them all extra gifts before opening his big surprise.

Corduroy's letter to Santa is full of requests for his friends, who will be spending Christmas Day with him, but Santa has a surprise in store for a very special bear, too.