Time is running out. For those who have not completed their holiday shopping, just a few days remain.

However, the shopping decisions consumers make between now and the holidays will determine whether they will be paying off 2000's holiday bills well into 2001.

"When we're in a time crunch, we're likely to shop with our heart rather than with our head," says Suzanne Boas, president of Consumer Credit Counseling Service. "But by keeping the season in perspective, consumers can avoid the overspending that comes with last-minute shopping."

F Review your budget. How much have you spent already this holiday season? Add up your expenses to date. Subtract this amount from the money you had allocated for holiday spending.

F Refine your gift list and other holiday spending to stay within your overall budget.

And remember that if you overspend on one item or another, you don't have to throw the whole budget out. Simply adjust the rest of your spending. If you don't have a budget, devise one now.

F Think twice before you buy. Before buying a gift, ask yourself if the gift will be appropriate for the recipient and within your price range. If not, don't buy the gift, particularly if you will have to charge the purchase.

F Watch the extra impulse gifts; the prices can quickly add up. Plan to pay your credit card purchases off within 90 days. A $20 sweater purchased on credit could end up costing you $30.

F Use presentation to dress up inexpensive gifts. We all love to receive beautiful packages. Put home-made cookies in a decorative basket or hand paint a photo frame. Make your own wrapping paper with butcher paper, glitter and stamps.

F Put off some gift giving until after the holidays. You may agree in advance with family and friends to exchange gifts after the holidays. This way you can take dvantage of the after-Christmas sales and you can shop in a more leisurely manner.