Would really depend who it's for and how much you love/hate the person.
Chances are, he doesn't know the person at all.
See here:
OcUK Secret Santa 08 - Part 1
OcUK Secret Santa 08 - Part 2
OcUK Secret Santa 08 - The Discussion
Get them a dog, just chop it up a bit.
A tenner in Northern Irish money...
Then laugh when they try to spend it in the main land....(the 4 banks up here make their own funyn money.