Can't think of what to give? Here's an executive gift guide for the holidays.

Publication: The Miami Herald (Miami, Florida) (via Knight-Ridder/Tribune Business News)

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COPYRIGHT 2004 The Miami Herald

Byline: Gregory Schmidt

Nov. 22--'Tis better to give than receive.

And with the holiday season upon us, corporate gifts are at the top of every business owner's priority list.

While it's important to remember a business partner, customer or colleague with a token of your gratitude, it can be tricky finding the perfect gift. So we've done a bit of sleuthing to come up with presents that we think would be appropriate for everyone from your cubicle mate to the CEO.

But before you shop, heed these tips:

--Be practical: Buy something useful, rather than something that will just collect dust on a shelf. Browse gourmet food or coffee shops. Consider a perennial plant or an electronic gadget.

--Be frivolous: A day at the spa or dinner for two make great gifts.

--Be creative: A new stapler or computer monitor probably won't be appreciated.

Ana Maria Fernandez-Haar, CEO at AMF Holdings, says she has noticed a growing trend in the corporate world: companies not accepting holiday gifts.

"But they were always very pleased if we made a charitable contribution in their name," she says, adding that she and her staff have volunteered at women's shelters and nursing homes, sung Christmas carols and thrown parties for at-risk children instead of giving a corporate gift. "I prefer a charity. That's a win-win."

Here's a few win-win ideas as well:

GIFT CARD: Having trouble choosing a gift? Consider a gift card. For the first time since their inception, gift cards beat out such holiday gift staples as apparel, CDs, DVDs, tapes and books as the most-wanted gift, according to a consumer survey.

Express your holiday cheer with a gift card from such retailers as Nordstrom, Sharper Image, Pottery Barn, Brookstone and many more your favorite retailer. Remember, a gift card is always the right size and color.

Web sites: www.nordstrom.com, www.sharperimage.com, www.potterybarn.com, www.brookstone.com.

CHOCOLATE: Some people have never met a piece of chocolate they didn't like. For them, you can't go wrong with Godiva. The -1/4-pound box (nine pieces for $13) is a great gift for co-workers. We also tried the coconut macaroon cookies dipped in either milk or dark chocolate. They're big enough to...

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