Dr. Katherine Lewis, a lonely, self-centered dentist meets an untimely death discovers that in order to enter the pearly gates, she must perform community service as the newly appointed guardian of the pearly whites! On her first night out, she breaks rule number one-- no talking to mortals. When word gets out that the Tooth Fairy not only leaves money, but also helps with problems, kids try to pull a fast one to cash in. Katherine miraculously gets a second chance on earth when she learns she's made a difference in the kids' lives.