*I'm* 32 and *I* believe in Santa.
I know most people don't. BUT there IS a magic about christmas, and a really, really crazy thing that happens where parents all over the world have something come over them, and even if it means they don't eat in order to do it, presents from santa arrive every year. My personal belief is that the spirit of christmas IS santa, and that he's as real as any other spirit. That parents make a contract with this spirit when their child is born, or they don't. When they don't... fine. The presents are from them. When they DO, something really startling and amazing happens. And it's not just parents. People of all ages, of soooo many religions, all around the world WORK to make christmas happen, to bring santa, for those they've never even met.
Just because he doesn't drop by and have a cup of coffee with me, doesn't mean that there's not a god. Just because I can't touch love, doesn't mean it isn't real. I think that some things are SO REAL they don't need to be audited, and can't be measured by anything except the light in someone's eyes.