Is the child just three ir nearly four? It can be a big difference at that age.
My just turned three year old daughter is getting Thomas duvet set, Thomas blanket, Thomas cushion, thomas cutlery, etc, plus felt tips, paper, a cuddly dog, selection box, play dough, lego, books (anything bodily functions based is apparently hilarious, but also things like the gruffalo, we're going on a bear hunt, dear zoo, hungry caterpillar). She plays a lot with toy food, a wooden car, puppets, stickers, hats, a toy tent, teddies. She also needs pyjamas, socks, hair slides, jumpers, hats and scarves.
Hth :-)