I link to it every year -- and at the pace I'm posting, entries about the Uncle Mark Gift Guide will soon represent about 34% of my total output -- but there's a reason for that. It's because after reading all the flashy, slick gift guides out there, the practical, pragmatic advice of Mark Hurst is a breath of fresh air.
It's a particularly good read for non-techie parents (or grandparents) who can't figure out what the heck all these gadgets are and what's a good one to get for thier children or grand-children. And, come to think of it, any of the recommendations in the guide go "both ways". I don't remember one that would not be a good gift for the parent or grandparent in your life who needs to move into the 21st Century.
I can't speak to his recommendations to new parents (8 years since I've had a newborn in the house, wow!), but...in Mark I trust. The Uncle Mark 2008 Gift Guide & Almanac: it's free, it's useful and it's a good read. Go get it.