JOKES OF THE DAY

Rebuttal: Several key points are overlooked by this callous, amateurish ''study.''

Flying reindeer: As is widely known due to the excellent historical documentary ''Santa Claus is Coming to Town,'' the flying reindeer are not a previously unknown species of reindeer, but were in fact given the power of flight due to eating magic acorns. As is conclusively proven in ''Rudolph the Red-Nosed Reindeer'' (a no-punches- pulled look at life in Santa's village), this ability has bred true in subsequent generations of reindeer--obviously the magic acorns imprinted their power on a dominant gene sequence within the reindeer DNA strand.

Number of households: This figure overlooks two key facts. First of all, the first major schism in the Church split the Eastern Churches, centered in Byzantium, from the Western, which remained centered in Rome. This occurred prior to the Gregorian correction to the Julian calendar. The Eastern churches (currently called Orthodox Churches) do not recognize the Gregorian correction for liturgical events, and their Christmas is, as a result, several days after that of the Western Churches'. Thus, Santa gets two shots at delivering toys.

Secondly, the figure of 3.5 children per household is based on the gross demographic average, which includes households with no children at all. The number of children per household, when figured as an average for households with children, would therefore have to be adjusted upward. Also, the largest single Christian denomination is Roman Catholic, who, as we all know, breed like rabbits. If you don't believe me, ask my four brothers and two sisters--they'll back me up. Due to the predominance of Catholics within Christian households, the total number of households containing Christian children would have to be adjusted downward to reflect the overloading of Catholics beyond a standard deviation from the median.

Also, the assertion that each home would contain at least one good child would be reasonable enough if there were in fact an even 3.5 children per household. However, since the number of children per household is distributed integrally, there is a significant number (on the order of several million) of one-child Christian households. Even though only children are notoriously spoiled--and therefore disproportionately inclined toward being naughty--since it's the holidays we'll be generous and give them a fifty-fifty chance of being nice. This removes one half of the single-child households from Santa's delivery schedule, which has already been reduced by the removal of the Orthodox households from the first delivery run.

Santa's delivery run (speed, payload, etc.): These all suffer from the dubious supposition that there is only one Santa Claus. The name ''Santa'' is obviously either Spanish or Italian, two ethnic groups which are both overwhelmingly Catholic. The last name Claus suggests a joint German/

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