Still searching for the perfect gift for the person impossible to buy for? Do what I did and give the fabulous gift of satellite radio. The hombres over at Orbitcast put together a nice little roundup of the latest and greatest receivers for Sirius and XM.
My recommendation: avoid the portable players and stick with a car receiver. I personally use the Sirius Sportster 4 and it is amazing.
2006 Satellite Radio Gift Guide [Orbitcast]