What you believe about your finances may just determine how you manage them. If you tend to believe your debt is hopeless and you'll never see daylight then it is. But, if you look at it from a positive perspective, you'll be able to tackle it.
First, see your debt for what it really is and be thankful for it. What I mean by that is to look at all the things your debt has brought to you. For instance your home, your car, your education, that new 32″ HDTV, whatever you've acquired.
Then take timeout everyday to be thankful for all the things you have. Next, decide that what you've already acquired is enough. That you are perfectly happy with it and you don't desire anything else.
Then as you sit down to pay your bills every time you write a check or put the amount in your online bill pay, say to yourself or aloud if you want, "I am truly grateful for the abundance that I have. And I'm also grateful for the abundance I have to share."
Once you can get into a mindset to be thankful for the things your debt has brought to you, you'll no longer feel so overwhelmed. And you'll see that what you already have is enough. Believing this will keep you from careless spending.
In a very short time, you'll notice that the overwhelming feeling of dread has disappeared. You'll find you're able to start making headway on the debt you already have. And, once you get to this point, believe it or not you'll be happy to pay your bills.