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The "X" in Xtian and Xmas is actually from the Greek word for Christ, Xristos (Romanized letters, obviously). The Greeks, who know a thing or two about Christianity, frequently used and use "X" to signify Christ. There is nothing disrespectful or un-Christian about using Xmas or Xtian. Those ignorant of the philology think it is either insulting, or insulates the speaker from the dreaded word "Christ", but it is not and does not.