I hate to be the one to defy sacred myth, but I believe he's a she.
Think about it. Christmas is a big, organized, warm, fuzzy, nurturing
social deal, and I have a tough time believing a guy could possibly
pull it all off!

1.

Nope, Christmas is a very strategic military mission with millions of targets that need to be acquisitioned in one night.  Precise timing is required so that every target receives a visit.  Failure to achieve even one goal of the mission would ruin Christmas.  It requires the logical thinking of a man.

For starters, the vast majority of men don't even think about
selecting gifts until Christmas Eve. It's as if they are all frozen in
some kind of Ebenezerian Time Warp until 3 p.m. on Dec. 24th, when
they - with amazing calm - call other errant men and plan for a
last-minute shopping spree.

2.
Well, we have overlooked the obvious.  Santa does not BUY gifts, he makes them.   To that end he is the CEO of a vast conglomerate at the North Pole that employs millions of elves.  Manufacturing skills and bringing every item in on budget and delivering to the customer requires analytical skills.

Once at the mall, they always seem surprised to find only Ronco
products, socket wrench sets, and mood rings left on the shelves.
(You might think this would send them into a fit of panic and guilt, but my
husband tells me it's an enormous relief because it lessens the 11th
hour decision-making burden.) On this count alone, I'm convinced Santa
is a woman. Surely, if he were a man, everyone in the universe would wake
up Christmas morning to find a rotating musical Chia Pet under the tree,
still in the bag.

3.

Guess Santa knows who has been naughty and who has been nice.

Another problem for a he-Santa would be getting there. First of all,
There would be no reindeer because they would all be dead, gutted and
strapped On to the rear bumper of the sleigh amid wide-eyed, desperate
claims that Buck season had been extended. Blitzen's rack would
already be on the way to the taxidermist.

4.

Only a woman would think you hunt Reindeer.   But come to think of it, a nice 10 point buck would look good draped over the back of the sleigh.

Even if the male Santa DID have reindeer, he'd still have
transportation problems because he would inevitably get lost up there
in the snow and clouds and then refuse to stop and ask for directions.
Add to this the fact that there would be unavoidable delays in the
chimney, where the Bob Vila-like Santa would stop to inspect and
repoint bricks in the flue. He would also need to check for carbon
monoxide fumes in every gas fireplace, and get under every Christmas
tree that is crooked to straighten it to a perfectly upright 90-degree
angle.

5.

Well, think about this for a minute.   Obviously, if he has time to visit millions of homes in one night, he also has time to repair a few chimneys and straighten most of the trees.   As to getting lost, this is the 20th century.  Santa's sleigh is outfitted with the latest navigational devices.  Where do you think the US military came up with the idea for the GPS systems everyone is using today.  Santa never gets lost.  And if he momentarily looses his positional fix, he loads a map CD into the onboard computer.

Other reasons why Santa can't possibly be a man:

Men can't pack a bag.

Uh, ever hear of Santa's MAGIC bag?

Men would rather be dead than caught wearing red velvet.

That is a UL,CSA,CE listed flame retardant garment.  Necessary for when those chimneys are in use for other than climbing down.

Men would feel their masculinity is threatened...having to be seen with all those elves.

They have very small hands that are excellent at assembly work, see number 2 above.  Also, they work for minimum wage.

Men don't answer their mail.

Thats what elves are for.

Men would refuse to allow their physique to be described even in
jest as anything remotely resembling a "bowlful of jelly" - although it really may be.

Ever watch professional football?  That is padding.  Even Santa slips when climbing down the occasioanal chimney.

Men aren't interested in stockings unless somebody's wearing them.

No argument <g>

Having to do the Ho Ho Ho thing would seriously inhibit their ability to pick up women.

That is a resonance check similar to radar for checking the integrity of the chimney.  Wouldn't want it to colapse while climbing down would we?  Besides. women lack the resonance of voice to do this.

Finally, being responsible for Christmas would require a commitment.

No, just a schedule a deadline and a large mortgage to pay and a family to support.  Heck, it is just another job.

I can buy the fact that other mythical holiday characters are men.........
Father Time shows up once a year unshaven and looking ominous. Definite guy.
Cupid flies around carrying weapons.
Uncle Sam is a politician who likes to point fingers.
Any one of these individuals could pass the testosterone screening test.
But not St. Nick. Not a chance.

Well, we won't talk about the temper tantrums that Mother Nature throws then.

As long as we have each other, good will, peace on earth, faith and
Nat King Cole's version of "The Christmas Song," it probably makes
little difference what gender Santa is.

Well said!