I was in a coffee shop looking through the want ads when I read, "Macy's Herald Square, the largest store in the world, has big opportunities for outgoing, fun-loving people of all shapes and sizes who want more than just a holiday job! Working as an elf in Macy's SantaLand means being at the center of the excitement..."

I circled the ad and then I laughed out loud at the thought of it. The man next to me turned on his stool, checking to see if I was a lunatic.

The woman at Macy's asked, "Are you interested in full-time elf or evening and weekend elf?"

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I said, "Full-time elf."

I have an appointment next Wednesday at noon. I am a 33-year-old man applying for a job as an elf.

I often see people on the streets dressed as objects and handing out leaflets. I tend to avoid leaflets but it breaks my heart to see a grown man dressed as a taco. So, if there is a costume involved, I tend not only to accept the leaflet, but to accept it graciously, saying, "Thank you so much," and thinking, "You poor, pathetic son of a bitch. I don't know what you have but I hope I never catch it." This afternoon on Lexington Avenue I accepted a leaflet from a man dressed as a camcorder. Hot dogs, peanuts, tacos, video cameras, these things make me sad because they don't fit in on the streets. In a parade, maybe, but not on the streets. I figure that at least as an elf I will have a place; I'll be in Santa's Village with all the other elves. We will reside in a fluffy wonderland surrounded by candy canes and gingerbread shacks. It won't be quite as sad as standing on some street corner dressed as a French fry.

This afternoon I sat in the eighth-floor SantaLand office and was told, "Congratulations, Mr Sedaris. You are an elf."

In order to become an elf I filled out ten pages' worth of forms, took a multiple choice personality test, underwent two interviews, and submitted urine for a drug test. The first interview was general, designed to eliminate the obvious sociopaths. During the second interview, we were asked why we wanted to be elves. This is always a problem question. I listened as the woman ahead of me, a former waitress, answered the question, saying, "I really want to be an elf? Because I think it's about acting? And before this I worked in a restaurant? Which was run by this really wonderful woman who had a dream to open a restaurant? And it made me realise that it's really really ... important to have a ... dream?"

Everything this woman said, every phrase and sentence, was punctuated with a question mark and the interviewer never raised an eyebrow.

When it was my turn I explained that I wanted to be an elf because it was one of the most frightening career opportunities I had ever come across. The interviewer raised her face from my application and said, "And ...?"

I'm certain that I failed my drug test. My urine had cockroaches and stems floating in it, but still they hired me because I am short, five feet five inches. Almost everyone they hired is short. One is a dwarf. After the second interview, I was brought to the manager's office, where I was shown a floor plan. On a busy day 22,000 people come to visit Santa, and I was told that it is an elf's lot to remain merry in the face of torment and adversity. I promised to keep that in mind.

I spent my eight-hour day with 50 elves and one perky, well-meaning instructor in an enormous Macy's classroom, the walls of which were lined with NCR 2152s. A 2152, I now understand, is a cash register. The class was broken up into study groups and given assignments. My group included several returning elves and a few experienced cashiers who tried helping me by saying things like, "Don't you even know your personal ID code? Jesus, I had mine memorised by ten o'clock."

Leaving the building tonight, I couldn't shake the mental picture of myself being stoned to death by restless, angry customers, their nerve shattered by my complete lack of skill. I tell myself that I will simply pry open my register and accept anything they want to give me - beads, cash, watches, whatever. I'll negotiate and swap. I'll stomp their credit cards through the masher, write "Nice Knowing You!" along the bottom of the slip and leave it at that.

All we sell in SantaLand are photos. People sit on Santa's lap and pose for a picture. The Photo Elf hands them a slip of paper with a number printed along the top. The form is filled out by another elf and the picture arrives by post weeks later. So really, all we sell is the idea of a picture. One idea costs nine dollars, three ideas cost 18.

My worst nightmare involves 22,000 people a day standing before my register. I won't always be a cashier, just once in a while. The worst part is that after I have accumulated $300 I have to remove $200, fill out half-a-dozen forms, and run the envelope of cash to the drop in the China Department or to the vault on the balcony above the first floor. I am not allowed to change my clothes beforehand. I have to go dressed as an elf. An elf in SantaLand is one thing, an elf in Sportswear is something else altogether.

This afternoon we were given presentations in a windowless conference room crowded with desks and plastic chairs. We were told that during the second week of December, SantaLand is host to "Operation Special Children", at which time poor children receive free gifts donated by the store. There is another morning set aside for terribly sick and deformed children. On that day it is an elf's job to greet the child at the Magic Tree and jog back to the house to brace our Santa.

"The next one is missing a nose," or "Crystal has third-degree burns over 90 per cent of her body."

Missing a nose. With these children Santa has to be careful not to ask, "And what would you like for Christmas?"

We were given a lecture by the chief of security, who told us that Macy's Herald Square suffers millions of dollars' worth of employee theft per year. As a result the store treats its employees the way one might treat a felon with a long criminal record. Cash rewards are offered for turning people in and our bags are searched every time we leave the store. We were shown videotapes in which supposed former employees hang their heads and rue the day they ever thought to steal that leather jacket. The actors faced the camera to explain how their arrests had ruined their friendships, family life, and, ultimately, their future.

One fellow stared at his hands and sighed, "There's no way I'm going to be admitted into law school. Not now. Not after what I've done." He paused and shook his head at the unpleasant memory. "Oh man, not after this. No way."

Macy's has two jail cells on the balcony floor and it apprehends 3,000 shoplifters a year. We were told to keep an eye out for pickpockets in SantaLand.

This morning, we were lectured by the SantaLand managers and presented with a Xeroxed booklet of regulations titled The Elfin Guide. Most of the managers are former elves who have worked their way up the candy-cane ladder but retain vivid memories of their days in uniform. They closed the meeting saying, "I want you to remember that even if you are assigned Photo Elf on a busy weekend, YOU ARE NOT SANTA'S SLAVE."

In the afternoon, we were given a tour of SantaLand, which really is something. It's beautiful, a real wonderland, with 10,000 sparkling lights, false snow, train sets, bridges, decorated trees, mechanical penguins and bears, and really tall candy canes. One enters and travels through a maze, a path which takes you from one festive environment to another. The path ends at the Magic Tree. The Tree is supposed to resemble a complex system of roots, but looks instead like a scale model of the human intestinal tract. Once you pass the Magic Tree, the light dims and an elf guides you to Santa's house. The houses are cosy and intimate, laden with toys. You exit Santa's house and are met with a line of cash registers.

We travelled the path a second time and were given the code names for various posts, such as "The Vomit Corner", a mirrored wall near the Magic Tree, where nauseous children tend to surrender the contents of their stomachs. When someone vomits, the nearest elf is supposed to yell "vamoose", which is the name of the janitorial product used by the store. We were taken to the "Oh, My God, Corner", a position near the escalator. People arriving see the long queue and say "Oh, my God!" and it is an elf's job to calm them down and explain that it will take no longer than an hour to see Santa.

On any given day you can be an Entrance Elf, a Water Cooler Elf, a Bridge Elf, Train Elf, Maze Elf, Island Elf, Magic Window Elf, Emergency Exit Elf, Counter Elf, Magic Tree Elf, Pointer Elf, Santa Elf, Photo Elf, Usher Elf, Cash Register Elf, Runner Elf, or Exit Elf. We were given a demonstration of the various positions in action, performed by returning elves who were so animated and relentlessly cheerful that it embarrassed me to walk past them. I don't know if I could look someone in the eye and exclaim, "Oh, my goodness, I think I see Santa!" or "Can you close your eyes and make a very special Christmas wish!" Everything these elves said had an exclamation point at the end of it!!! It makes one's mouth hurt to speak with such forced merriment. I feel cornered when someone talks to me this way. Doesn't everyone? I prefer being frank with children. I'm more likely to say, "You must be exhausted", or "I know people who would kill for that little waistline of yours."

I am afraid I won't be able to provide the grinding enthusiasm Santa is asking for. I think I'll be a low-key sort of an elf.

My costume is green. I wear green velvet knickers, a yellow turtleneck, a forest-green velvet smock, and a perky stocking cap decorated with spangles. This is my work uniform. My elf name is Crumpet. We were allowed to choose our own names and given permission to change them according to our outlook on the snowy world.

Today was the official opening day of SantaLand and I worked as a Magic Window Elf, a Santa Elf and an Usher Elf. The Magic Window is located in the adult "Quick Peep" queue. My job was to say, "Step on the Magic Star and look through the window, and you can see Santa!" I was at the Magic Window for 15 minutes before a man approached me and said, "You look so fucking stupid."

I have to admit that he had a point. But still, I wanted to say that at least I get paid to look stupid, that he gives it away for free. But I can't say things like that because I'm supposed to be merry.

So instead I said, "Thank you!"

Again this morning I got stuck at the Magic Window, which is really boring. I'm supposed to say, "Step on the Magic Star and you can see Santa!" I said that for a while and then I started saying, "Step on the Magic Star and you can see Cher!"

And people got excited. So I said, "Step on the Magic Star and you can see Mike Tyson!"

Some people in the other queue, the queue to sit on Santa's lap, got excited and cut through the gates so that they could stand on my Magic Star. Then they got angry when they looked through the Magic Window and saw Santa rather than Cher or Mike Tyson. What did they honestly expect? Is Cher so hard up for money that she'd agree to stand behind a two-way mirror at Macy's?

The angry people must have said something to management because I was taken off the Magic Star and sent to Elf Island, which is really boring as all you do is stand around and act merry.

At least a third of Santa's visitors are adults: couples, and a surprising number of men and women alone. Most of the single people don't want to sit on Santa's lap; they just stop by to shake his hand and wish him luck. Often the single adults are foreigners who just happened to be shopping at Macy's and got bullied into the Maze by the Entrance Elf, whose job it is to hustle people in. One moment the foreigner is looking at china, and the next thing he knows he is standing at the Magic Tree, where an elf holding a palm-sized counter is asking how many in his party are here to see Santa.

"How many in your party?"

The foreigner answers, "Yes."

"How many in your party is not a yes or no question."

"Yes"

Then a Santa Elf leads the way to a house where the confused and exhausted visitor addresses a bearded man in a red suit, and says, "Yes, OK. Today I am good." He shakes Santa's hand and runs, shaken, for the back door.

I spent a few hours in the Maze with Puff, a young elf from Brooklyn. We were standing near the Lollipop Forest when we realised that "Santa" is an anagram of "Satan". Father Christmas or the Devil - so close but yet so far. We imagined a SatanLand where visitors would wade through steaming pools of human blood and faeces before arriving at the Gates of Hell, where a hideous imp in a singed velvet costume would take them by the hand and lead them toward Satan. Once we thought of it we couldn't get it out of our minds. Overhearing the customers we would substitute the word Satan for the word Santa.

"What do you think, Michael? Do you think Macy's has the real Satan?"

"Don't forget to thank Satan for the Baby Alive he gave you last year."

"I love Satan."

"Who doesn't? Everyone loves Satan."

This afternoon, I worked as an Exit Elf, telling people in a loud voice, "THIS WAY OUT OF SANTALAND." A woman was standing at one of the cash registers paying for her idea of a picture, while her son lay beneath her kicking and heaving, having a tantrum.

The woman said, "Riley, if you don't start behaving yourself, Santa's not going to bring you any of those toys you asked for."

The child said, "He is too going to bring me toys, liar, he already told me."

The woman grabbed my arm and said, "You there, Elf, tell Riley here that if he doesn't start behaving immediately, then Santa's going to change his mind and bring him coal for Christmas."

I said that Santa no longer traffics in coal. Instead, if you're bad he comes to your house and steals things. I told Riley that if he didn't behave himself, Santa was going to take away his television and all his electrical appliances and leave him in the dark. "All your appliances, including the refrigerator. Your food is going to spoil and smell bad. It's going to be cold and dark where you are. Man, Riley, are you ever going to suffer. You're going to wish you never heard the name Santa."

The woman got a worried look on her face and said, "All right, that's enough."

I said, 'He's going to take your car and your furniture and all the towels and blankets and leave you with nothing."

The mother said, "No that's enough, really."

I Photo Elfed all day for a variety of Santas and it struck me that many of the parents don't allow their children to speak at all. A child sits upon Santa's lap and the parents say, "All right now, Amber, tell Santa what you want. Tell him you want a Baby Alive and My Pretty Ballerina and that winter coat you saw in the catalogue."

The parents name the gifts they have already bought. They don't want to hear the word "pony", or "television set", so they talk through the entire visit, placing words in the child's mouth. When the child hops off the lap, the parents address their children, each and every time, with, "What do you say to Santa?"

The child says, "Thank you, Santa."

Some of these children, they get nervous before going in to visit Santa. They pace and wring their hands and stare at the floor. They act like they're going in for a job interview. I say, "Don't worry, Santa's not going to judge you. He's very relaxed about that sort of thing. He used to be judgmental but people gave him a hard time about it so he stopped. You have nothing to worry about."

'SantaLand Diaries' is taken from 'Barrel Fever' by David Sedaris, first published by Little, Brown in America