How should I pronounce Xmas?
Is it the same as we pronounce the word Christmas?
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Xmas is an abbreviation of ancient origin for Christmas, the Greek letter chi (Χ) being the initial letter of Christ (Χριστός), and the same in appearance if not pronunciation to the English letter X. As it is neither an acronym nor an initialism, I would ordinarily expect this abbreviation to be pronounced in full, just as I would expect to hear Lt. Col. Jones to be read as Lieutenant Colonel Jones, Los Angeles, Calif. as Los Angeles, California, or Ss. Cyril and Methodius as Saints Cyril and Methodius.
That said, ODO, MW, and AHD among others all indicate both /ˈkrɪsməs/ and /ˈɛksməs/ as acceptable pronunciations. Certainly, those who wish to underscore the use of the abbreviation may choose to pronounce it as the latter.
The animated sitcom Futurama poked fun at the perennial panic (in the U.S., anyway) over forgetting the "true meaning of Christmas" by depicting a future in which Christmas has indeed been forgotten and replaced with a night of terror called Xmas (/ˈɛksməs/).
/ˈkrɪs.məs//ˈeks.məs/ http://dictionary.cambridge.org/pronunciation/british/xmas will give you the pronunciation.
Wikipedia will give you the facts related to it.