In most areas, garden tools, supplies, seeds, and flower pots are being marked way down.  If you have a gardener on your Christmas list, go out and buy an attractive, (on sale) garden pot, a few inexpensive tools, maybe a pair of garden gloves, and a few packs of flower seeds.  When you get home, put everything in the pot, wrap it up, and you have a wonderful gift that should have cost you under $10.00.  You can also write down the names or links to a couple local seed companies so the recipient can order a seed catalog.