Giving gifts to your co-workers or your employees can be a tricky business. You want to give something that is they will really enjoy but doesn't break your piggy bank. You want to give something that suits the individual's tastes but doesn't suggest anything politically. We have some suggestions that for the most part can be given to either sex and to anyone of almost any age which we think will help you in your gift giving search.

- Everyone uses a memo pad even if the memo is only to themselves. Pick ones that reflect their hobbies or show the type of work they do.

- People are always looking for a paperclip for all those papers we still have. If you give a magnetic paperclip holder, they'll always have their own paperclips. They can also play and make funny shapes when someone on the phone has put them on hold.

- Occasionally everyone has to take work home or get away from the desk to write or proofread what they wrote on the computer. Give them a lap desk. They have some lap desks that have a pillow on the part that fits on your legs. Some of them also have storage underneath the board.

- Baskets full of things are always good. Fill them up with an assortment of coffee sample packages, cocoa, jams and jellies, cookies and snacks, specialty teas, cheeses and meats.

- Did you ever plan on stopping on the way home from work to pick up something but forgot the one item that you really needed? We all have. But now, you can get door hanger note pads that say "Do Not Forget". They hang on your office door knob or the your desk drawer. You write things on them as you think of them during the day. When you leave, the list is there for you to rip off the sheet and head to the car.

- We all sit in rush hour traffic each day. An audio book on cassettes will take their mind away from the traffic.

- The truth is, we are all clock watchers. Find a small, attractive desk clock. Just don't give it to the person who is late every morning.

- We don't always plan ahead. Most of us forget our umbrella on the day that it rains buckets. With the new mini-umbrella, you gave them, that won't be a problem. Mini-umbrellas fit nicely inside a purse, briefcase, or desk drawer.

- Everyone loves those yellow little sticky notes. You can give a more decorated stack that's printed with flowers, sailboats, mountains, or whatever hobby best suits the recipient.

- Did you ever receive a card that a guy had in his wallet until it was dog-eared. It looked pretty sad, didn't it? Anyone who hands out their business card would appreciate a silver or gold cardholder case.

- Find the guy who took pictures of the last company functions; Christmas party, company picnic, company exhibit booth. Get all the pictures of the recipient and his co-workers and fill up a photo cube to place on a co-workers desk. Enclose a note that he can change out the photos for members of his family if he wants.

- We have mail and not everyone has a secretary to open it. A letter opener that reflects the hobby of the recipient will be a welcome gift.