Based on the comic illustrations of Peyo. The Smurfs are back in this latest sequel. Picking up where the last movie left off, Gargamel is still in the modern world living off whatever is left of the smurf essence he attained in the last movie, as he's now become an international celebrity due to his magic acts.

However, he knows his fame is short lived, and he still yearns to take over the world, so he hatches a plan to kidnap Smurfette, and then forces her to give him the formula that'll turn his latest Naughty creations into smurfs, so he can harvest their essence.