Here's why:
* Fictional Creation: The Headless Horseman is a product of Washington Irving's imagination. He drew inspiration from local tales and legends, but ultimately created a fictional character to tell a story.
* Lack of Historical Evidence: There is no historical record or documentation to support the existence of a Headless Horseman.
* Folklore and Legends: While many cultures have folklore and legends about ghosts and supernatural beings, these stories are often passed down through generations and may be based on exaggerated events, misunderstandings, or imagination.
Therefore, while the Headless Horseman is a beloved and enduring character in American folklore, there's no evidence to suggest that he is a real ghost.