What do you get the man who has everything? Forget practical gifts, since he already has dozens of ties, plenty of socks and a dresser drawer full of underwear.

When shopping for the most difficult person on your Christmas shopping list keep one thing in mind -- the only difference between men and boys is the size and PRICE of their toys.

Your mother always told you that `the way to a man's heart is through his stomach' -- so give him a gift certificate to his favourite gourmet restaurant.

And don't forget to make it a gift certificate for two -- after all, you have to eat as well! If having everything he could ever possibly want proves to be rather stressful for your gentleman, then a relaxing afternoon at the spa will be the perfect gift.

Many of the Island's spas have special packages designed exclusively for men and include everything from a sports massage to facials.

If you want your Christmas present to make a stylish contribution, anything with a logo will be cherished by the debonair man.

Gucci's Van Swan said the ultra-hip Italian fashion house offered a number of luxurious treats ranging from chic belts to smart shoes.

"We have a variety of men's small leather goods,'' he explained. "They all make great stocking stuffers.

"We also have Gucci ski glasses, also known as the millennium glasses.'' And if he already has a complete collection of logo-blazoned leather goods, the Front Street store also stocks an assortment of designer silk ties -- no man can ever have too many ties.

"We have some great 100 percent silk ties, ranging from the classic to those that have a little extra life to them,'' noted Mr. Swan.

The old adage, `diamonds are a girl's best friend' doesn't solely apply to women. Whether they like to admit it or not, men get a kick out of flashing expensive baubles and trinkets.

Astwood Dickinson's Heidi Pengelly said the Front Street jewellery store had an array of treasures sure to please even the most discerning of men.

"The Montblanc pen is one of the most quintessential gifts you can give to a man,'' she pointed out. "And Tuxedo studs are always quite nice.

"We also carry Tiffany Co. which has a wide selection of classic presents ranging from cuff links to cigar cutters, desk clocks to weather instruments.'' And she was quick to note that the exclusive Tiffany blue box carried as much cache with men as it did with women.

"They have sterling silver golf tees and ball markers which make quite a statement on the golf course.'' Time will be on his side if you present him with a fabulous watch, but remember to choose something that reflects his taste, not yours.

"The type of watch you buy, depends on the man who will wear it,'' explained Ms Pengelly. "If he is sporty, then a Tag Heur or a Breitling are good choices while a Patek Philippe is a classic.

"We also have dive watches and the timeless pocket watch.'' If the man on your list loves the high seas, and you have a little extra pocket change hanging around, then the `Million Dollar Tiara' will be the crown jewel in his collection.

"We have the 50-foot, million dollar Tiara,'' explained Marine Locker's Linda Lauchlan. "Once you get it into Bermuda and on the water it will cost you about a million -- hence the name.

"It's at the top of a lot of people's wish list.'' If a million dollars is a little more than you want to spend, Ms Lauchlan recommended something a little smaller, a popular punt.

"The one thing that has been popular is the little eight foot punts,'' she said. "You can attach a motor to them and if you already have a boat they provide you with a little more freedom to get around with and you can easily zip to shore.

"And they are much more affordable, they're around $695.'' Ms Lauchlan also suggested picking up a gift certificate, thus providing picky men the opportunity to choose their own gift.

"If you don't know what they already have for their boat, a gift certificate is great that way they can come in and get what they want.'' If shopping for the man who has everything is still stressing you out, then send him packing -- literally.

A weekend getaway to New York or London or an exotic jaunt to the Caribbean will always be appreciated, not just by him but you as well, after all no one likes to travel alone.

Ringing in the festive season: The man who has everything, butler included.