Corrected entry: When Santa arrives at the north pole he asks an elf who is in charge. She tells him she has shoes older than him and turns to walk away. Santa goes after her and camera angles change. The elf is a different actor in the second part of the scene.
Corrected entry: Charlie and Santa get to the North Pole for the first time and they land. Santa gets out and starts talking to the one Elf. When Bernard comes over, he asks "who's causing the trouble here?" There is a red headed kid with a yellow shirt on sitting in the Sleigh just staring at Santa and Bernard. However, a moment later when it goes back to Bernard, the kid is mysteriously gone. (00:30:00)
Corrected entry: Towards the end of the movie when Scott is leaving the Millers' the final time, when the camera pans through the crowd of kids, some of the kids have pointy ears from when they played elves earlier in the movie.
Corrected entry: The morning after Scott goes to the north pole, he goes outside with no boots on. When he goes back in he has boots on.
Corrected entry: On the table at Denny's is a little plastic holder with a card advertising egg nog. In all the shots of the table the plastic holder is facing toward Scott. But in the very last overhead shot, it is facing towards the empty seat to Scott's left.
Corrected entry: When the "dead" Santa is on the ground, his suit has a belt, which is buckled. Scott picks the suit up and heads to the sleigh. Later when he's in the sleigh and puts the suit on, Charlie says "you forgot the sash" and Scott ties the sash. There is a sash now where there used to be a belt and a buckle.
Corrected entry: When Scott Calvin and Charlie have got in the sleigh and Scott has shouted 'Let's go', the sleigh flies off the roof and moves onto the road along side a truck. At first glance the sleigh looks like its moving on the ground, then in the next shot it looks like its off the ground, and then it goes back to moving back on the ground before flying off to deliver presents.
Corrected entry: In the scene where Santa is getting his new equipment for his run, the elf giving him the stuff is named Quentin. This is a reference to the James Bond films - the guy who issues Bond's equipment is named simply Q.
Corrected entry: When Scott shouts at Santa he falls off the roof because of the slippery snow. Minutes later both Scott and his son climb on the roof via a tailor 'presented' ladder and both have absolutely no problem walking on the slippery snow.
Corrected entry: When Scott Calvin hears something on the roof and he goes outside, he sees Santa on the roof. He calls to Santa, "hey you", and Santa turns around and slips. As he's sliding down the roof he's coming straight for Scott (and it shows that from Santa's view, he's going to hit him) but in the next shot Santa has landed way to the right of Scott and on a big pile of nice soft snow.
Corrected entry: During the jail break scene, the ELF cuts the jail door hinges with tinsel. Then they lift the door out of the way. When they pull the door out, the bolt is flush with the door and was not locked.
Corrected entry: The girl who left out milk the first Christmas and buttermilk the second Christmas for Santa had a tooth missing, pretty prominently in the front. The next year, everything is the same, including the missing tooth. Wouldn't it have grown back?