The best Xmas idea I have seen all year comes from the NH Dept of Fish and Game. (You follow them on Facebook, right?) It's a coupon where you promise to take the recipient fishing in 2011. Full size here. If you are not of the fishing persuasion, you could substitute an IOU to hunt rhino in Kenya, or, alternatively, an IOU to go for a walk when the rhododendrons are in bloom. In general, if you are stumped, consider giving experiences rather than objects. They are also easier to store.