Private Eye subscription for laughs throughout 2013. Adopt a goat, tiger, donkey, crocodile, stick insect, anaconda, porpoise, walrus, - his favourite creature - in his name from London Zoo, Oxfam, or WWF, or name a star after him.
The ubiquitous copy of a newspaper for the day he was born (if his dm hasn't saved a pile).
A slice bar of Lush soap in a scent that pleases you parcelled up with a loofah. .
The Little Book of ... novel curse words, cockney rhyming slang, etc etc of the type usually found on display by the till at Waterstones.
Pair of socks - stuff the toe of one with a satsuma and the matching sock, and fill with some of the above, a 50p coin, and/or a selection of Hawkins Bazaar -type toys.
Teensy tiny minature of his favourite tipple presented in a festive 'bottle bag' reinforced with cardboard to make him think he's getting the full 75cl/1 litre. When he registers his amusement surprise, wink and tell him if he plays his cards right he might get a case sometime.
An IOU 'For Later' inserted in his Christmas card or slipped inside a cracker.
Honey, you know the guy... use your knowledge and your imagination to give him what he'd buy himself if only he knew he wanted it...