When you have been given a gift, it is still good manners to send a thank you note. Our tradition has always been that before you play with a new toy, the thank you must be sent. For children too young to write, drawing a picture is acceptable and helps to begin a good habit that will last a lifetime. Tying the ability to play with the new item to the writing of the thank you note, increases the likelihood of it getting written. There is an excitement when something is new, that encourages getting the note done. This habit will be of great use when great events begin to happen in life -- not just Christmas and birthdays, but Confirmation, Graduations, Showers, Weddings, Baby Showers and the like.