So you're worrying about what present to give the boss this Christmas? You're not alone. You can bet that there are a great many PAs suffering severe headaches and a certain amount of stress wondering what they can gift wrap for the man or woman who "rules" their office life.

And, whether liked or disliked, this festive custom appears to be booming. According to a John Lewis survey carried out by NOP, 31% of employees will be buying their boss a present this year and spending an average of £17 on them.

It's always difficult to come up with a good gift, something that will stand out. Once a bottle of wine from the supermarket was considered a bit daring. Now, almost anything goes. Your limit seems to be your imagination - and your relationship with the boss!

Why not invest in a stylish Letts or Collins diary or a hand-held electronic one such as Sharp's rather pricey PW-E300, which combines the Oxford Dictionary of English with the New Oxford Thesaurus of English, will always be welcome (sharp.co.uk).

Gifts of drink and food (check out the lovely Yorkshire goodies offered by Harrogate's bettysbypost.com), are appreciated, but many recipients favour lasting reminders and the unusual and unexpected often has the advantage of indicating personal attention - you have taken trouble and your gift is received with greater gratitude.

For instance, how about a Do-It-Yourself Jet Lag calculator for the boss on the move? A sliderule-type trip calculator costing £12, it is part of a practical strategy devised by Dr Martin Moore-Ede, Professor or Harvard Medical School, to help adjust the body clock much sooner to a new time zone through controlled exposure to light (bodyclock.com).

Car drivers might like a stylish, lightweight and inexpensive (£4.95) business card-size stainless steel windscreen ice scraper, to keep in their wallet for frosty mornings. Or, for those who like to check overhead conditions, a compact, radio-controlled Weather Forecaster (£39.99) with the facility to forecast the weather for the next 12 to 24 hours (paramountzone.com). Great for outdoor sports fans!

Drivers, of course - both male and female - can be guaranteed to relish a burn-up in a super car, so how about digging deep into your handbag, or getting other girls and boys in the office to contribute to a joint voucher present, for a blast in something like a £120,000 Lamborghini - David Beckham's latest purchase. Just £149 at selected venues (buyagift.co.uk). Alternatively, there are £145-£180 vouchers for two-hour Race Master and Rally Master courses at Brands Hatch and Oulton Park (motorsportsvision.co.uk).

For up, up and away enthusiasts there is always an exhilarating, 2,000 feet high hot air balloon drift - Champagne optional - for about £139 or a peaceful and almost silent, 30-minute glider flight trial lesson for a modest £59. At just £45 more, classic aircraft lovers can enjoy the experience of a bygone era of aviation with a 20-minute hands-on introductory lesson in a restored Tiger Moth biplane over Surrey, Essex, Berkshire, Northamptonshire, Sheffield and Manchester areas (buyagift.com)

While heads are still in the clouds, what about a more down-to-earth price of £19.95 for a plot of land on the moon - complete with certificate of proof! Now that is unusual! Or, for the starry-eyed lady boss, a classic edition of Vogue magazine for the month of her birth? Editions from the 1960s to the 1980s are available from buyagift.co.uk. And don't miss the super magazine subscription offer at deskdemon.com - you'll find up to 50% off annual subscriptions for many of your favourite titles!

For "water babies" there's a cool, but jokey bathmat from paramountzone.com that gives the illusion that a bath is full of goldfish being sucked down the plughole (£22.95). Or how about His and Hers bathroom or beach flips-flops which print a message with each step? The soles of His spell out in mirror writing "Sex" and "Mad", and the lady's leave the imprint "Love" and "You" in the sand (£8.95).

Or how about buying time to take the helm of a round-the-world yacht. A £99 gift voucher will ensure a place on board the legendary Bruce Farr for a day of adventure and admiring glances on the Solent (buyagift.co.uk).

Animal lovers might care to have a reindeer adopted for them. When not busy pulling Santa's sleigh, complementing each other on the redness of their noses, and generally hanging out with the big man himself, they recuperate at their own sanctuary in the Scottish Cairngorms. A certificate of adoption and a furry reindeer comes for a £29 voucher donation that will help support those looking after the herd (buyagift.co.uk).

Then, of course, for as little as £49 you can buy a share of a racehorse with all the trackside and stable visiting options that go with it for the office executive in your life (racingshares.co.uk).

Maybe not for the Royal Enclosure but cool for some other sporting leisure moments could be a personalised designer polo shirt or t-shirt that you can "draw up" on your own PC via tshirtsstudio.com and have delivered for between £15 and £18. A nice little accessory to clip onto it is a ballpoint Radio Pen with built-in scan digital FM. With batteries it costs £9.95 from paramountzone.com/radioopen.htm

And should Boss-man or woman enjoy themselves just that little too much at a party then the same website can provide a £13.95 Emergency Hangover kit of beanbag and mask for placing over forehead and eyes. They just have to remember to place it in the freezer before going out on the town!

But the ultimate Christmas gift for the boss who has everything - and which will earn you the highest brownie points - is surely a title. A real Lord or Lady title! For just £29 you can purchase a voucher to exchange for the ownership of a square foot of the Glencairn Estate, located in Caithness in the far North East of Scotland, which enables the recipient to become the Laird or Lady of Glencairn. The title Laird means "land owner" and is the commonly accepted equivalent of Lord or Lady. On placing an order through buyagift.co.uk you will be sent a gift pack which contains all the details needed for your recipient to register. How could the boss fail to be impressed?