Many times parents want to let their children know the origins of Christmas and to help them understand the meaning behind the madness. The miracle of the nativity, difficult for adults to fully understand, can be difficult to explain to children. Parents who choose to balance the commercialism of the holiday with the spirit that created the occasion may be surprised to find that there are many very special books to share with their children. Even houses where all family members are tone-deaf, may ring with songs during the season. And indeed a baby's first holiday memories may be of carols. Those who want to begin stressing the non-material side of Christmas can begin by singing Sarah Chamberlain's The Friendly Beasts: A Traditional Christmas Carol. Music is included for those not familiar with Old English carol and all the verses are listed in the back. The block prints of animals fill entire pages and are vivid and dramatic. Your baby will be soothed by the gentle music and you may feel moved by the humble giving of the animals and the bond of man and animal at the manger. Ages 0-adult. (Dutton, $13.95)

Another familiar carol, O Little Town of Bethlehem, is illustrated by Patrick T. McRae. All four verses of the holiday hymn are pictured with a sensitivity towards the more spiritual side of the holidays as well as the warmth and of a loving family that celebrates and worships together. Ages 2-6. (Ideals, $11.95)

Pop-up books must be excellent to win my approval, Tomie de Paola's The First Christmas: A Festive Pop-up fits this category. Not only does the text explain the nativity with simplicity, but the pop-up pictures can be set up to provide a visual decoration for the holiday season. Ages three to six. (Putnam, $12.95)

The first Christmas is the focus of a counting book by Anita McFadzean called One Special Star. The author rhymes and counts down from 10 distant twinkling stars to one precious baby, leaving out not a detail. Illustrations by Kate Jaspers are touched with yellow glows that contrast with the dark blues of night and accent the spirituality of the event. Ages 1-4. (Simon and Schuster, $11.95)

Barbara Berger has taken an imaginative approach in her Donkey's Dream. The story of the nativity is told from the point of view of the donkey who carries Mary on his back. There is a glowing spiritual quality to the illustrations which adds to the message without being syrupy. Ages three and up. (Philomel, $13.95)

Brian Wildsmith's A Christmas Story is told from the point of view of a small girl named Rebecca who is left in charge of the young donkey owned by Joseph and Mary and left behind when they traveled to Bethlehem. When the small animal refuses to eat, Rebecca sets out on a journey to find his mother. Their way is lighted by small clues until they reach the couple. And the book is lighted from the first moments of opening the covers to reveal the glorious gold endpapers to the heavenly star that shines above the stable. An excellent weaving of story for the young to draw them into the realness of the events of the first Christmas. Ages 3-6. (Knopf, $12.95)

If you want a more classic retelling you may enjoy Julie Vivas' illustrations in The Nativity. Thought the text is traditional, there is whimsy in Vivas' illustrations which show the Angel Gabriel with tattered tie-dyed wings, Mary looking around to find she suddenly has a fully-developed baby belly and Joseph having quite a time boosting Mary up on the donkey. The humor of illustration balanced with the classicism of text combine to make the story and characters completely human. This is the only first Christmas story I've ever seen where the baby is Middle Eastern in appearance as you would imagine he would be. Ages four and up. (Harcourt, Brace, Jovanovich, $13.95)

Carol Heyer's The Christmas Story is written to explain the spiritual nature of Christmas as a celebration of the birth of Jesus. There are many references made to the fulfillment of prophecy and the story of birth includes recognition by prohpets Anna and Simeon and the lessons and legacy of what Jesus left to our earth. Ages 5-8. (Ideals, $11.95)

Jane Ray illustrates The Story of Christmas : words from the Gospels of Matthew and Luke with glowing with rich colors and gold leaf. As the Bible tells the journey of Mary and Joseph, Ray's illustrations warmly portray the love that surrounded the event, her details adding a homey feeling even to the poor stable where the Christ child is born and again the protagonists are Middle Eastern in appearance. Ages 5- adult. (Dutton, $15.95)

The Glorious Impossible is a picture storybook of excellence. The illustrations are taken from 14th century frescoes by Giotto, the writing is done by one of the foremost children's book writers, Madeline L'Engle. In the telling of Christ's story, L'Engle weaves history, philosophy, religion, humanism and psychology--she expresses the people and events of Christ's Life with a realism that illuminates him as strongly as the gold of Giotto's art. Ages 11 and up. (Simon and Schuster, $19.95)

Two new books with Christian theme that are holiday-related, but not specifically about the first Christmas are Debby Boone's The Snow Angel and Richard Schneider's Why Christmas Trees Aren't Perfect .

The Snow Angel tells the story of Rose who learns to dream with her loving grandfather and teaches the other children of the village the magic of dreaming. When the parents become angry and ask that their children shun Rose and her grandfather, they both feel sad and alone. With the help of a snow angel, Rose and her grandfather bring a winter miracle and joy to the village, enabling them to see how much more beautiful the world is when "everything is blanketed in dreams." Parallels to the Christmas miracle can be drawn, but don't have to be for this story is quite special in a time when so many lack the hope of dreams. Ages 4-8. (Harvest House, $10.99)

Why Christmas Trees Aren't Perfect begins long ago in Europe when all the firs are perfect. The story focuses on Small Pine, who kindly feeds starving animals, provides shelter during a harsh winter. At first the tree rejected by the angry Queen for the affront of becoming an eyesore in the royal forest. When the Queen's heart is opened with understanding, she sees that the tree expresses the love of Christ on earth. Ages 4-8. (Abingdon Press, $12.95)