Mike Matthews needed to do some deft verbal maneuvring after a supposedly new iPod his son received from Santa Claus turned out to be loaded with tunes most would deem unsuitable for a 10- year-old.

"I don't know exactly all that was on it," said Mr. Matthews, "but I looked long enough to know that I didn't want my son to look any further."

The former Orangeville resident, who now lives in Collingwood, decided the material was inappropriate after reading the song titles, including "I F- - - g Hate You."

Mr. Matthews said the player, which had been purchased at a Wal-Mart in Wasaga Beach, was obviously used. Wal-Mart said it has a strict policy of selling only new merchandise, and the used player may have been returned to the shelves by accident.

He returned the iPod the next day, was issued a store credit and replaced the used player with a new one.

A major dilemma for Mr. Matthews was explaining to his son why he was confiscating a gift from Santa. He explained that he had a verbal contract with Mr. Claus, which stated that presents from the latter, not in perfect working order, should be turned into the nearest Wal-Mart.

Whether or not his son believed Mr. Matthews' explanation has yet to be determined.

According to the Associated Press, a similar situation took place over the holiday season in Cookeville, Tenn.

Daryl Hill had bought three of the players as Christmas presents for his children.

He said one of the devices had apparently been returned to the store from a previous owner, who had loaded it with sex clips and songs with drugrelated lyrics.

Mr. Hill declined Wal- Mart's offer to replace the player. He bought his daughter, also 10 years old, a new one and is keeping the controversial MP3 until he has a chance to talk to a lawyer.