All I want for Christmas is a little kitten.

Yes, these animals are adorable all right, especially when they're babies.

What more perfect gift for a child, a lonely adult, or a family which recently lost a pet, than a brand new puppy or kitten to love, feed, lavish attention on, and tell all your secrets to? And wouldn't it be cute to surprise the recipient with one of these furry little friends on Christmas morning? Can't you just see the expression of delight his or her face? Why, it's the stuff of which home videos are made! And nightmares.

According to the Society for the Prevention of Cruelty to Animals (SPCA), Christmas is the very worst time to bring a new pet into the home. Not only does the poor animal have to adjust to new surroundings, but it must also endure mass confusion and noise; being passed around from arms to laps and back again; disrupted feeding times; and the ever-present danger of ingesting small objects.

"Adopting a pet is a major family decision and should be entered into thoughtfully and seriously,'' SPCA president, Mrs. Sue White, stressed. "Pets need quiet time to adjust to a new household.'' And, since cute puppies and kittens grow up to be big dogs and cats, they should never be spur-of-the-moment purchases. Animal shelters are filled with unwanted pets who outgrew their cuteness.

Indeed, a pet represents a serious commitment on the owner's part. They must be fed, groomed and exercised daily. In the case of dogs, they must also be licensed annually and, to comply with the law, must also be confined to the owner's property.

Instead, Mrs. White recommended putting a stuffed animal under the tree at Christmas with the promise of a live pet to follow.

"Adopting a pet from the SPCA after Christmas is a better idea,'' she assured.

With regard to established household pets, special care must be taken to ensure that they too have an enjoyable, safe holiday.

Here's are some guidelines from the SPCA: Diet: Did you know that chocolate and alcohol can be fatal to animals? Don't give your animals either of them. It isn't funny, and it isn't cute -- it's life threatening.

Nor should you give animals special "treats'' from the table. Just stick to the animal's regular diet.

Hazards: Holidaytime is especially dangerous for animals, and particularly small or young ones. Tinsel, string, ribbon and some plants, such as poinsettia, holly and mistletoe can be harmful when chewed. If your pet eats something that might prove dangerous, call your veterinarian without delay.

Christmas trees: These can be very tempting to some pets, particularly cats and kittens with their natural climbing and playful instincts.

To make life safer: Tie the tree to a wall or ceiling hook to keep it from falling over should the cat attempt to climb it.

Cover the tree stand with a tree skirt to stop your pet drinking water from it.

Keep the lower branches free of ornaments, or else use unbreakable ones and tie them on with ribbon so the animal can't get them off, break or chew them.

Conceal or secure all electrical cords so pets can't play with or chew them.

Unplug all decorative lights when away from home and before going to bed.

Never leave a puppy or kitten unsupervised around the tree.

Remember, a pet is as much a part of a family as the humans and should be treated as such. Holidays can be very confusing and stressful for them. Give them lots of Tender Loving Care, and reassure them that all is well.

CHRISTMAS NO-NO's -- Cute as they are, puppies (one is held here by Mrs. Jonne Geaney, officer manager of the SPCA) should not be given as Christmas gifts.

Instead, wait until the holidays are over, then make a responsible decision based on the concept of a lifelong commitment.