During practicum, my associate teacher read this book to our grade 3 class, and I absolutely fell in love with it. Santa overhears friends talking about how Santa has ruined the real meaning of Christmas, and how nobody realizes that it is truly about the birth of Christ. Santa feels sad about this, and although every year he gives a gift to the baby Jesus, this year, he does not feel worthy enough. That is, until, he has a special conversation with the big Man upstairs.
Jeanne Pieper does a excellent job of connecting the religious meaning of Christmas, to our beloved Saint Nick. I encourage you to read this to your classroom, children; even adults. It truly ties all of our beliefs together.