Let's face it, who doesn't want to buy their friends and family expensive electronics and designer clothes? I'd love to get my partner a Nokia Internet Tablet so that he can check his email at work. My father loves computer games, and my Mom could use really use some new clothes and designer perfumes. But, what can you do if you're budget is already stretched to the hilt? What gifts can you give when you're flat broke? You'd be surprised what you can come up with.

First of all, get over the money. It's nice if you have it, but not everyone does. Remember the basic rule of gift giving, it's not always what you spend, but how much thought you put into it. Your family and friends are more than likely aware of your financial situation and they'll be happier with a well thought out gift they can enjoy without feeling guilty that you spent money you don't have.

One of my Grandmother's favorite gifts for the nameless cousins we only see once a year was to make homemade chocolates. It's very easy to do, and you can make quite a few different varieties of candy - chocolate covered nuts, pretzels, caramels, peppermint, whatever you want! http://www.killerchocolate.com/ has fabulous recipes to satisfy any sweet tooth - from traditional to gourmet!

Cookies and other baked goods are also nice, especially if you can find a way to personalize them with someone's name, or decorations that appeal to their interests. http://www.christmas-cookies.com/ has hundreds of recipes and they feature colorful pictures that give you great ideas how to package your baked goods so they look like a really fancy gift.

But, what if you're not a kitchen wizard? Then what can you do?

Well, concentrate on what you are talented at. For example, I have background in graphic design. One of the nicest gifts I ever gave my mother was to restore and colorize an old photo of her great aunt and have it framed for her. She practically squealed with delight when she got it, yet other than time, the only thing it cost me was $2.00 for the photo print and $3.99 for a suitable frame. For $5.99 I made her a gift that she still treasures to this day. I have a cousin who is a retired woodworker and cabinet maker, living on a fixed income, who makes personalized jewelry boxes, Taters -n- Onion kitchen bins, toy horses, and other wooden treasures for family members.

And, it goes without saying that if you're a writer; write a personalized poem or short memoir about a shared experience. Take your piece and set it in a fancy font, possibly add a graphics or a photo and print it out good quality photo paper. Framed, it makes a wonderful addition to anyone's wall and they'll be touched by the unique gift.

If you're even remotely computer handy, why not burn a custom CD or create a video slide show they can watch on DVD. One year I took a bunch of risqué Christmas songs that I'd collected over the years, burnt them to CD, then designed a cover featuring Santa Claus lying on a polar bear skin rug wearing nothing but his boots. I gave it out to all my friends and they roared with laughter before they even played it! The following year when I had enough money to buy "real" gifts, they were all disappointed that I didn't make another CD.

The trick is to be creative. Think about the person you're making the gift for and try to come up with something unique that only you can give them. Maybe it's a shared memory, or an off-color novelty item you can both laugh at, or maybe it's just some yummy treats they wouldn't normally indulge in. Whatever you decide on, keep it personal and you'll give someone a gift they'll appreciate long after most warranties run out.