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Everyone has at least one person on his or her holiday gift list who's just impossible to buy for. It could be the uncle who "has everything", the fussy friend nothing seems to please or a business associate you want to impress. Sometimes you have to think "out side the box" to find them the perfect holiday gift.

One very practical, elegant gift and affordable gift is a set of personalized brass luggage tags. It's the ideal gift for family, friends, co-workers or executives on your list who travel and know the frustration of identifying their bags on the luggage carousel at the airport. Non-Travelers can also use them on their laptop computer cases and golf bags. A set of three engraved luggage tags from Orvis costs about $25 and can be obtained at any Orvis shop or online at www.orvis.com. Things Remembered, a shop specializing in personalized engraved gifts, has a nice selection of brass and metallic luggage tags for only about $5 each. You can order them at www.thingsremembered.com or at one of their many stores located in shopping malls throughout the country. Orvis and Things Remembered have an interesting array of other gifts for the hard to please person.

With more and more companies going "business casual", monogrammed casual shirts make an excellent gift for almost anyone on your holiday gift list. Pullover shirts with the person's initialed embroidered where the designer logo would usually appear make a stylish gift for both men and women. Got a traditionalist or stuffed shirt on your list? Any conservative men's dress shirts can also be monogrammed on the left pocket making it the perfect and "safe" gift. Often during the holiday season, high-end department stores such as Neiman Marcus, Saks Fifth Avenue, Lord &Taylor and Nordstrom offer monogramming service or can easily arrange it. Most custom hat and T Shirt shop that are in every mall do embroidery. Take your shirt there and for a small fee, they can embroider your shirts as well. Prices will vary depending on the brand and style of shirt you select, but should average from $50 - $100. You can also search online for other sources of monogrammed shirts.

A gift from Tiffany & Company is always impressive and well received. This holiday season, Tiffany & Company has a nice selection of gifts under $100 that are ideal for any hard to please name on your list. For her there are over 2 dozen gifts in the under $100 price range including an elegant sterling silver Venetian Link bracelet, bead earrings,

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