I'm not a guy, but I love this - a gift certificate for a massage. If he's not into massages, then tickets to a sporting event.

one thing that I have learned is that difference between between people are far greater than any differences between the sexes.

however, As a man, I personally enjoy getting kitchen gadgets more than anything, but also like tools and warm, soft clothing.

A gift certificate for a massage would be wonderful.

Also hard to go wrong with gift cards for places you know he likes to shop.

How about a t-shirt with an electric guitar built into it?

http://www.thinkgeek.com/product/c498/

Dave has some pretty good suggestions. Does he wear watches? Is he a golfer? Might like a gift card to sporting goods store. As a shopper for my Dad I've ruled out just all gifts except for books and sports stuff. If all else fails you could always prank him and have his tires removed during the night. :)

I'm trying to steer clear of gift certificates because they are so impersonal lol. The thing is, he has everything he could need or want! He loves golf, and last year we got him a brand new set at an auction, and he also got new golf shoes and a golf glove. His golf is paid for all summer as he offers private lessons to family and friends for the price of his golf game. He plays ball hockey 1-3 times a week.....and he has all the equipment (he could use a new stick but its such a picky thing!). He has a PS3 but rarely plays it.

Im not sure the Tshirt would go over so well lol he's sort of a preppy! I may look into the massage. He got me one years ago, and I never used it as I have a thing with strangers touching me....but I know he enjoys them and would use his.

That guitar shirt is so awesome. I want one! Get him a guitar shirt!