It's Christmas Eve. And on 5th Avenue in New York City, two very different men are shopping for gifts for the women they love. Gary is buying his girlfriend Rachel a charm bracelet. Partly to thank her for paying for their holiday-of-a-lifetime to New York. But mainly because he's left his Christmas shopping far too late. Whereas Ethan's looking for something a little more special - an engagement ring for the first woman to have made him happy since he lost the love of his life. But when the two men's shopping bags get confused, and Rachel somehow ends up with Ethan's ring, the couples' lives become intertwined. And, as Ethan tries to reunite the ring with the woman it was actually intended for, he finds it trickier than expected. Does fate have other ideas for the couples? Or is there simply a bit of Tiffany's magic in the air . . .