I agree with the book suggestion! We loved the Usborne baby board books when my kids were little. The touchy-feely ones are fun and interactive. Here is a link to a local (Oak Park) vendor. They ship quickly and are high quality. For $30 you could get a few and put then in a little basket. www.ChooseUsborneFirst.com. Bubbles, blocks, a soft cloth doll, colorful play silks, simple chunky wooden puzzles and stacking toys are also a hit. If you are near Oak Park, go into Geppetto's Toy Box at Oak Park Ave. and Lake Street. The owners will steer you in the right direction and gift wrapping is free.