My yearly tradition includes reading a physics approach to examining whether Santa Clause could exist and could actually deliver presents to children. This article was published in 1990 by Spy magazine. Since then, it has become the foundation for many chat room arguments about the possibility of Santa, and has been, as I understand it, cross checked and rebutted against by many. Its numerical approach to the circumstances necessary for Santa to do his work is delightful, as is its comically abrupt ending. The physics and analysis are all in good fun and they force adults to think about things differently and put themselves, albeit briefly, back into the shoes of children, to possibly think of magic as an explanation to what they are considering. I know it works on me.