What's your idea of a great gift? Theatre tickets? A hand-crafted piece of jewellery? Or the opportunity to try out a new experience? Everyone recognises quality and the gifts you give to business contacts are a good indication of how you view them. A good-quality gift, chosen with thought and packaged with style shows not only that you've considered their tastes, but that you think them worth pleasing.

Many firms like to give their clients gifts which have a business link, so desk accessories, quality writing materials, luggage, etc, are all popular gifts. Aquascutum offers fine leather in a variety of colours and includes leather or silver backed notebooks, a leather pen holder and PDA cover. Or what about a good quality pen? Senator Pens offers "The President", a fountain pen with chased 18 carat gold writing nib finished in platinum. Supplied in a velvet gift box, its gilt metal fittings are finished with diamonds.

You'd never give a gift and leave the price tag on it, so Marriott Incentive Vouchers doesn't print a value on its vouchers for overnight stays or luxury weekends. With the exception of those for golf, the vouchers are valid for two people, so the recipient can take their partner; a nice way of recognising that business contacts also have a home life. All accommodation is in four and five star hotels and theatre tickets, spa days, golf or anything else the customer asks for can be included. Caroline Meechan, director of sales and marketing UK, Europe and Middle East, Marriott Incentive Vouchers says: "Most vouchers are valid for 12-15 months and we will keep extending deadlines if people contact us."

Another gift which lasts beyond Christmas is gift membership of the Chocolate Tasting Club. Available from Hotel Chocolat, members receive a box of freshly-made chocolates on a regular basis, complete with The Chocolate News, tasting notes, information about the history of chocolate and a consumer "score card". Peter Harris, managing director of Hotel Chocolat"s sister company Geneiva Chocolates explains: "Every month in the Chocolate Tasting Club we supply a completely new range of chocolates and our members have the opportunity to say which ones they like best." Because the firm receives regular feedback from people actually eating the chocolate, the quality has soared. Subscriptions vary from one chocolate tasting box to twelve. Chocoholics' heaven!

Edible (and drinkable!) gifts are both popular and traditional at Christmas. John Lewis offers a "Family Christmas" hamper to share or an "All Things Nice" hamper for individuals but for real hamper luxury it has to be Harrods. For those who really want to push the boat out then Harrods' Chairman's Choice hamper includes over fifty items, many of them exclusive products such as a whole smoked turkey and cheese board with selection of seven cheeses. If your budget doesn't stretch quite so far then what about the Mini Treat? It includes moreish items such as choc chunk biscuits and strawberry conserve. And once you've eaten the contents of Harrods hampers you can keep the box as a reminder. Harrods hamper buyer Sarah Brett says: "We pride ourselves on our hamper packaging and all our baskets are exclusive to Harrods and designed with after-use in mind. The boxes this year are modern and very different from previous years."

Christmas is a time of fun and families so frivolous gifts are not out of place. Procurement International now supplies Steiff plush toys which not only have huge "ahhhh" appeal but are one of the few Christmas gifts likely to become a collector's item in the future.

There are some taboos which are best to avoid. Some companies forbid their staff to accept gifts at all or limit their value. Likewise it's insensitive to give a gift which contravenes cultural or religious boundaries and, in some cases, gifts such as pamper vouchers may be misconstrued. Nicky Groenendijk, marketing manager at Aquascutum Corporate Gifts says: "We stress the importance of knowing the tastes of the recipient. Cultures, personal preferences and corporate rules play such a large part in choosing the right gift."

Everyone has their own likes and dislikes, whether it be something tangible and useful such as a crystal decanter or computer accessory, or something transient but enjoyable like off-the-road driving or a seat at the ballet. Fortunately, when it comes to really memorable gifts, those looking for that extra-special something have a lot to choose from.