In the 1980s, Finnish tourist authorities launched a new tourism strat
egy for the province of Lapland. It was designated ''Santa Claus Land'
' and marketing plans and tourist attractions were developed around th
is theme. The centerpiece of the strategy was the Santa Claus Village
in the city of Rovaniemi. This study examines the development of a San
ta Claus industry in Lapland, and applies critical theory to develop a
n understanding of why tourists visit such attractions. It is argued t
hat Santa Claus acts as a marker for the intangible attraction of Chri
stmas, and that Santa Claus has become increasingly commodified, allow
ing tourists to consume intangible concepts such as Christmas.