I agree with WK.
I have always, and will always, believe in the guy. It's my nature to want to believe in things like that. It's sometimes hard for me, since I've been a magician longer than I can remember, and that background sometimes hurts my ability to suspend my disbelief, but I figure if there's anything that's worth that extra effort, it's believing in things that are magical, whether it's a man in red velvet bringing me presents, an overgrown jackrabbit with psychadelic eggs, or any of the other wonderful things I've grown up to believe.
I understand that I may come off as naive, but that's not exactly the case. I fully understand the logistics of it, and what happens after "bedtime" on Christmas Eve. But I just prefer to think that I'm the one with the right idea, and that Santa's just playing my parents for suckers (they don't believe? fine, he'll let THEM buy everything and try to set it all up!

). For me, it makes life a little more pleasant and a whole lot less like hell.
I do, however, fully understand the people that don't desire to believe, or weren't raised in a household that practices the whole Santa thing. Different strokes for different folks, I guess.