In 2000, David Pomeranz released The Eyes of Christmas on the Philippine affiliate of international label Universal Music. In 1999, Pomeranz signed with the affiliate and released Born for You - His Best & More that same year, on which he, accompanied by Filipino musicians, remade songs he had recorded earlier in his career. The album also contained one new track, the title song "Born for You." On The Eyes of Christmas, David Pomeranz is once again accompanied by Filipino musicians, although American Ted Perlman produced, arranged, and plays guitar and keyboards on the title track, "The Eyes of Christmas."
The songs on The Eyes of Christmas consist of David Pomeranz compositions as well as traditional Christmas songs and compositions by other composers. The title track, "The Eyes of Christmas," co-written by David Pomeranz and Arthur Hamilton, is upbeat and spirited and features a joyous melody and an uplifting vocal performance by David Pomeranz.
Throughout the album, David Pomeranz's voice is in fine shape, mellifluous and tenderly strong. "My Grown Up Christmas List," written by David Foster and Linda Thompson, tells of a noble wish list, which hopes "That wars would never start/That right would always win." David Pomeranz sings as though these wishes are truly possible.
The tender and touching "Old Home Town," composed by Pomeranz, is another standout song. "Santa's on Vacation" features a bluesy, gospel-like treatment. David Pomeranz's rendition of the traditional "Joy to the World" and "Silent Night" are beautiful. The production, backing vocals, and musicianship heard throughout the album are excellent.