No my son doesn't believe in Santa Clause.
Actually we don't do Santa in our house although we do Christmas.
I just never liked the idea of lying to my kid about a non existent person who would be watching over them.
I just told my kid that Santa is not a real person and that any presents and gifts would be coming from his parents.
It's okay to like the idea of Santa and it's okay for others to believe in Santa Clause.
But to me it just seemed wrong for me to lie to my kid about Santa.