He was in the town centre yesterday and moved sisters Sharon Lees and Debra Kelly to tears when he presented each of them with a card containing £20 and the hand written message 'spoil yourself this Christmas.'
Sharon, who works as manager for the Burnley charity Team Rise, that offers support and activities for vulnerable adults, said: "The man approached us and said 'you are my last two' before he handed us the envelopes.
"We opened them as he walked away and when I saw what was inside I called out to thank him and he turned around, waved and gave us the biggest smile.
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"This hasn't just made my day, it has made my Christmas. What a really lovely and moving thing to do and by the sound of it we aren't the only ones as a gentleman who saw this told he had received one too."
Sharon, who was doing some last minute Christmas shopping for Team Rise, described the secret Santa as in his 40s, around 5ft 7 tall with brown hair and dark coloured clothing.
And both Sharon and Debra, who is a project co-ordinator for Team Rise, are following 'Santa's' advice and treating themselves with the cash.