. ▁The ▁poem , ▁which ▁has ▁been ▁called ▁" arg u ably ▁the ▁best - known ▁vers es ▁ever ▁written ▁by ▁an ▁American ", ▁is ▁largely ▁responsible ▁for ▁the ▁conception ▁of ▁Santa ▁Cla us ▁from ▁the ▁mid - n in ete enth ▁century ▁to ▁today , ▁including ▁his ▁physical ▁appearance , ▁the ▁night ▁of ▁his ▁visit , ▁his ▁mode ▁of ▁transport ation , ▁the ▁number ▁and ▁names ▁of ▁his ▁rein de er , ▁as ▁well ▁as ▁the ▁tradition ▁that ▁he ▁brings ▁to ys ▁to ▁children . ▁The ▁poem ▁has ▁influenced ▁ideas ▁about ▁St . ▁Nicholas ▁and ▁Santa ▁Cla us ▁from ▁the ▁United ▁States ▁to ▁the ▁rest ▁of ▁the ▁English - spe aking ▁world ▁and ▁beyond . ▁Is ▁There ▁a ▁Santa ▁Cla us ? ▁was ▁the ▁title ▁of ▁an ▁editor ial ▁appearing ▁in ▁the ▁September ▁ 2 1 , ▁ 1 8 9 7 , ▁edition ▁of ▁The ▁( New ▁York ) ▁Sun . ▁The ▁editor ial , ▁which ▁included ▁the ▁famous ▁reply ▁" Yes , ▁Virginia , ▁there ▁is ▁a ▁Santa ▁Cla us ", ▁has ▁become ▁a ▁part ▁of ▁popular ▁Christmas ▁fol kl ore ▁in ▁the ▁United ▁States ▁and ▁Canada . ▁ ▁The ▁Head less ▁H ors eman ▁is ▁a ▁fict ional ▁character ▁from ▁the ▁short ▁story ▁" The ▁Leg end ▁of ▁S leep y ▁H ollow " ▁by ▁American ▁author ▁Washington ▁Ir ving . ▁The ▁story , ▁from ▁Ir ving ' s ▁collection ▁of ▁short ▁stories ▁entitled ▁The ▁Sk etch ▁Book ▁of ▁Geoff rey ▁C ray on , ▁has ▁worked ▁itself ▁into