What is the financial situation of the parents? If they are struggling a bit (especially w/ expenses regarding a new baby) then I would go practical-probably Target. If they are not struggling at all, I would get them a g.c. to a romantic restaurant. That may sound weird, but someone did that for us once. It took a couple of months to be able to use it, but once we did, and we were out for an evening (Grandparents watched the kids), it was absolutely blissful. And we had no guilt that we were not spending the $$ on Luvs and formula.