here you go again: 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. Dont you read till the end of the posting? Anyway, wats the occasion? Its easier to decide what to gift if you know why you are gifting.