Etymology

nice list

Today it means: According to Christmas folklore, a list kept by Santa Claus of children who have been "nice," and who will therefore be rewarded with presents; kept in conjunction with the antithetical naughty list. Full definition →

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The story

Certainly connected with, and possibly derived from, the lyrics of a Christmas carol, "Santa Claus Is Comin' to Town": He's makin a list / and checkin it twice / He's gonna find out / who's naughty or nice

Etymology from Wiktionary, CC BY-SA 4.0.