Xmas is a common abbreviation of the word Christmas. It is sometimes pronounced /ksms/, but Xmas, and variants such as Xtemass, originated as handwriting abbreviations for the typical pronunciation /krsms/. The ''X'' comes from the Greek letter Chi, which is the first letter of the Greek word , which in English is ''Christ''. The ''-mas'' part is from the Latin-derived Old English word for Mass.

Can we conclude that is there a difference between xmas and christmas?
no