Santa Claws is a character in Panty & Stocking with Garterbelt. He is ghost #35 and a main antagonist in the Manga Strip chapter, "It's a Wonderful Lay".
Santa Claus' dead body.
Santa Claws was created after Santa Claus was crushed by a fir tree. Overcome with rage, he came back to life as a ghost in order to ruin everyone's Christmas by gifting everyone sex toys. However, he and Randy Reindeer were quickly defeated by Panty and Stocking.
Before Santa became a ghost, he and Garterbelt were once in a relationship. This was revealed when Garterbelt referred to Santa as his "lover".