I think that is up to each individual Christian to decide. I personally don't see anything wrong with celebrating Halloween. I don't think the American holiday really has any depth, it has simply become another marketing money sucker, but celebrating the day of the dead is a very old and extremely spiritual tradition, regardless of what religion you are.

I think it's a wonderful time of year to remember and celebrate the people we have lost over time.  My family does not participate in trick-or-treating, not because there is anything wrong with it, but because it is expensive for a family of five, and I don't think it's a good idea to encourage children to go out after dark and knock on strangers doors begging for candy.  That just doesn't sound like logically parenting to me.

We celebrate with a bonfire, which is symbolic of bringing in the harvest.  I think it's a great time to bring family together and simply celebrate life and the blessings we all have.  Halloween is the 'official' kick-off of the holiday season and I think it really helps to be thankful as we move into the more marketed holiday's such as Christmas.... Now that's a question for you....how 'Christian' is the Christmas holiday in today's time?  After just tolerating it during a very tough economic time - I'm thinking, not so much.  Surely Christ never intended His birthday to be celebrated with materialistic over-spending and high debt.  But of course - that's just my opinion!  Thank the Lord we all still have the freedom to express our views!