There are a lot of reasons to say Bah Humbug this year. Thousands of people have lost their jobs, much to their own amazement, and they can't find new ones. Housing issues have forced millions into foreclosure. Food Banks are empty and Rescue Missions are full. Not exactly the formula for your Holly Jolly Christmas is it?

But like it or not, the holidays will come and we do need celebration in our life, if only to take a temporary break from gloom and doom fed to us in heaping spoonfuls over radio, television and plastered in our daily newspapers. Grousing aside, the shops in your town are overjoyed to see you and there are bargains the like of which you haven't seen until final mark-down day at the end of January. You can still find tangible gifts to wrap and put under the tree at a good 20 to 30 percent off original price.

Consider this - maybe this year is the time to look at different stores. Some of the smaller furniture showrooms and independent gift stores have a wealth of smaller items. Let's say your dad is an avid boater and you'd love to get him a Gortex monogrammed all weather jacket, but your mortgage just readjusted and you can't afford a square of sail cloth. There are some very clever small wooden and cloth sail boats in gift stores. Pair that with a tube of Noxema to frost his nose from the sun and wind next time he sails away and tuck in a promise to get up at the crack of dawn for a brisk day on the water. The love in that gift says much more than the commercialism you might have been able to afford in other years.

One gift that gives all year long is time. Hardly anyone has enough of it, but what if you were to give your husband a subscription to Sunset magazine and then promise him 12 romantic day drives for all of the next year. Buy the current issue and subscribe to the rest; tuck in a disposble camera , pop it all in a picnic hamper and your gift will be the one that touches his heart strings.

When we were young parents, we never could afford the Barbies and Tonkas that our kids saw on television. I went to the local Salvation Army Thrift Store and found lightly used toys to repaint and dolls that just needed a new wardrobe. I had an old sewing machine and each girl got a doll with a dress as well as the same outfit for herself. Our boy was a piece of cake because he loved legos and Lincoln logs - there are always plenty of outgrown sets to be had.

This year our piggy bank only has about twenty cents in it and I haven't forgotten how to make do on very little. Each of my grandchildren will be getting a personalized spa basket - and everything comes from the Dollar Store. They will be bathing until next May before it all runs out. Their beloved books will come from the Dollar Book Store. There are books in there that nobody ever cracked the cover on and reading the words doesn't exactly diminish the product anyway.

Don't let having less in the bank account sour the holidays. Look at the beauty of the season, smell the icy clean air, sing a couple of caroles out loud just to see if you can do it. You don't have to get tickets for big holiday shows either. Most churches have wonderful performances of holiday music and they are free. FYI there's always a coffee hour after so you can have a little treat baked by the good ladies of the congregation in the bargain.

Make a snow angel if your climate has given you drifts of white stuff. String popcorn and cranberries and festoon your trees. Paint pine cones and dust them with glitter. Hang them on a pretty ribbon and take them to your next-door-neighbor. Have your girl friends in for a cookie baking and decorating party. Encourage your husband to invite his friends to his "man cave" corner of the garage for a football game while you serve them cheap Sangria, spaghetti and crusty garlic bread at half time.

Christmas isn't about the Ritz Carlton, diamonds and furs. It's about joy. Last time we looked there wasn't a price tag on that. You'll be richer than royalty if you think about the single most wonderful gift you can give the person you love. Everyone feels secure when that gift is given with love.