This issue is a variant of Action Comics (DC, 1938 series) #860 [Direct].
This cover features Superman and Polar Boy (10 issues for 1 issue mixture). This issue went on sale 2007-12-28 (US).
For every 10 copies of the standard edition, retailers were allowed to order one copy of the variant edition.
Story continued from the previous issue, and continues in the next issue.
Jann wishes us the "Happiest of Holidays", illustrated with panels from Countdown #18. Ads for Action Comics #861, Countdown #18, Death of the New Gods #4, and Green Lantern #26. Appears on page 34 in this issue.
House ads for: Wonder Woman, Teen Titans Year One, Tales of the Batman hardcover, Superman, and Batman. Appear in various places in this issue.
Total of 7 one-page ads for: Nights Journey of Dreams (video game, Sega), Viva Pinata Party Animals (video game, Krome Studios), Crash of the Titans (video game, Sierra Entertainment), Rescuing Recess (volunteer opportunity, Cartoon Network), DC Holiday Gaming Showcase (video games), Dino Squad (TV, CBS), and Buzz Junior Jungle Party (video game, Sony Computer Entertainment). Appear in various places in this issue.