Nothing more, nothing less.
Historically speaking, it's not.
Only goofy "neo-pagans," some gullible (or careless) Protestants, and those who read the 19th century literature uncritically make the connection between Samhain and All Hallows Eve.
And there's no such thing as a pan-Celtic "New Year's Eve" celebration.
http://en.wikipedia.org/wiki/Samhain
Of course, I’ve only been studying Celtic history/archaeology/anthropology/mythology for 30 years so what do I know?
Where’d you get your “knowledge”?
From someplace like this?
http://www.religioustolerance.org/hallo_sa.htm
"And there's no such thing as a pan-Celtic "New Year's Eve" celebration."
Uh, yeah, there is.
The Celts divided the year into *2* halves.
The Gaulish calendar appears to have divided the year into two halves: the 'dark' half, beginning with the month Samonios (the October/November lunation), and the 'light' half, beginning with the month Giamonios (the April/May lunation)
I care nothing for how "goofy "neo-pagans," some gullible (or careless) Protestants and those who read the 19th century literature uncritically" have bastardized history.