Wal-Mart Co. made a bold decision last winter, deciding to replace the politically correct “Happy Holidays!” with “Merry Christmas!”

The company is again the subject of controversy, this time for releasing a foot-long talking Jesus doll. The battery-operated action figure recites Bible tales and comes with a handbook of Christian parenting tips.

Never mind that the Jesus doll looks like Billy Ray Cyrus, with a buff movie star chest; the primary debate is whether or not the toy trivializes religion.

The owner of the California-based Teddy Bear Co. said that he commissioned the doll in response to a troubling trend in unethical toys.

However, opponents fear that children will engage the Jesus doll with Transformers or Bratz in a sacrilegious manner.

But where do you draw the line? I've seen the nativity encased in an inflatable snow globe and I own a set of glow-in-the-dark rosary beads, a gift on my first Holy Communion. Are these examples any less irreverent?

Anything can be marketed. WWJD wrist bands were fashionable a few years ago, only to be replaced by Madonna's red silk Kabbalah bracelet. The fact is, any trend is marketable and religions are no exception.

America is predominately Christian, so from a business standpoint it makes sense to mass produce and distribute items that appeal to Christian consumers. It's entrepreneurship at its finest.

I think it is unfortunate that the Teddy Bear Co. is profiting from Christianity. Considering the narrative of Jesus and the money-changers, Jesus certainly opposed the marriage of religion and commerce.

But I don't really see a problem with religious-based toys.

As a Catholic, my religious instruction was a bit more formal. But I have to say, if those beads weren't glow-in-the-dark they probably would've stayed in my night stand.

It is hard to engage children in religion. If a talking doll gets a child excited and engaged about their faith, than I am all for it.

I can appreciate parental concern about what other toys the Jesus doll could end up interacting with.

But frankly, I think the Bratz dolls could only benefit from the association.

Bottom line; if you find the toy offensive, don't buy it for your child.

Estabrook's column appears Mondays and she can be reached at estabrookcarole@yahoo.com