Get a good massage oil, light some candles (learn few massaging tricks yourself) and give me a great massage. If you dont like to be touchy feely, buy a good massager..i think you can buy them for less than 100 bucks. If he is just your 'friend', then maybe you can buy him a nice watch? Or buy him tickets for something he would like to do, like skiing, theater, cruise...you can find activities to fit your budget and it will be a great bonding experience for two of you.