Eve is busy with her career and has little time left for Christmas and family. In the middle of a business conversation, she slips and hits her head, and when she wakes up, she is met by an angel who tells her that she is dead. She is sent back to Earth to answer little Lauren's prayer that her uncle will be happy again. He has had to take care of Lauren when his sister and her husband died in a traffic accident. Eve does what she can to get Max to find what makes him happy but at the same time she also gets romantically involved, something that is not okay for an angel.
This movie has problems with logic (if you can talk about logic with angels etc.) and some things could have got much better explanation.