You can re-word Santa to spell Satan.
Some Christians argue that Santa is taking the place of Jesus during Christmas.
Santa represents "materialism".
Jesus represents "selflessness".
Santa requires "obedience" and "good works" in exchange for gifts. (Salvation through works)
Jesus already gave the Gift with no "requirements" attached. Obedience and good works come as a result of faith that grows through a love relationship with Jesus because of gratefulness for this Gift. (Righteousness by Faith)
Who do you believe in: Jesus or Santa?