Are you still trying to decide what to buy for the person who has everything? There are many items that will bring a smile to the face of the recipient -- even if he already has all the cool electronic gear -- because these things make previous purchases even better.

Most of these items are available in retail electronics departments and online.

Cell phones are almost ubiquitous, but most phones were bought on sale, which means they didn't come with certain accessories. Your cousin may need a hands-free headset to use with his wireless phone. Better yet, if the phone is Bluetooth enabled, you can get a Bluetooth wireless headset, giving him the freedom to roam around the room as he talks, while the phone sits on a table. Normally they run for $50 to $100 but I've seen them in the newspaper sales circulars at steep discounts for the holidays.

In a similar vein, portable music players (iPods, iRiver, Creative Zen, Dell DJ) also use ear pieces, typically ear buds. But even the best players come standard with mediocre ear buds. How about upgrading your friend's sound by buying a quality set of ear buds? After all, the music player probably reproduces the original sound with high fidelity, so why not have a set of ear buds to match. Careful though; these can be pricey, especially if you purchase those high-end ear buds that are custom fit to the user's ear.

I've always wanted a set of noise-canceling headphones -- to get rid of ambient noises around me. They're particularly good in noisy environments like on jet planes, where they block almost all of the engine noise. But at $100 plus, I never could justify the expense. Now you can find them for as low as $30, complete with a wire to connect them to a CD/DVD player, radio or digital music player.

You also could extend the usefulness of a friend's digital music player by giving a docking station with speakers. I've seen them priced as low as $15 and as high as $300. The biggest differences will be the quality of sound, which can differ dramatically, and which music players they support. Some docking stations purport to support all brands and models; others specify brand or even model.

If a friend spends a lot of time in her car, you can buy a car kit for a portable music player, which includes a power adapter for a cigarette lighter plug and an FM transmitter that plugs into the player's earphone jack and sends the signal to the car radio. That makes driving safer because it eliminates the inclination to wear ear buds while driving. It sounds better too on a car's quality speaker system. You also can purchase the FM transmitter and power adapter separately.

Satellite radio receivers also are coming down in price. So if you think your friend wants to listen to XM or Sirius radio, you can get in on a bargain. Just remember, like cell phones each receiver needs the service from one of these companies. So you'll have to pay for some number of months of service -- or stick your friend with the monthly payments of $12.95.

With XM or Sirius, you're also giving your friend a special bonus -- the ability to listen to my Megabyte Minute daily feature. Who could ask for anything more?