Help me understand the practicalities! Last year when my son was just-turned-two, we just sort of avoided the topic and he didn't really get it anyway.

Now that he's about to be three and goes to preschool, he's started bringing up Santa quite a bit. I have not said much, like I asked him who Santa was and he told me he was a man who skis LOL, and I have also told him that he gets his presents from mama, papa and his grandmothers (like, trying to sound all positive and enthusiastic) but I know I will keep hearing about Santa.

I don't think he's at an age yet where he can understand many abstract concepts so talking about the metaphor of Santa isn't really going to cut it... and blurting out "HE'S NOT REAL" is likely to have negative repercussions with the preschool set, so....

How do you actually DO this?