Long the most boring gift under the Christmas tree, the tie is getting a luxury makeover this holiday season.

Tie makers, struggling with declining sales since the early 1990s, are proposing more luxurious fabrics, pricier construction techniques and fancier gift boxes to position their wares at the highest end of the market. The reason: Ties over $100 are the one segment of the market that's reporting brisk growth.

Earlier this year, Salvatore Ferragamo introduced its most expensive tie ever -- a $180 handmade five-fold tie of Italian silk. LVMH's Thomas Pink label is rolling out its first "seven-fold" tie -- made from a single piece of silk folded seven times -- for $165; that's $65 more than its current top-of-the-line style. Robert Talbott is also launching its first seven-fold tie, a limited edition sold in lacquered wooden boxes. Suggested price tag: $245, a venture into the elite territory claimed by companies like Kiton.

Several retailers say they are stocking up on pricey ties this season because the category did so well last year. "Our customers are telling us they want more," says Russ Patrick, general merchandise manager for menswear at Neiman Marcus. Among this year's offerings: Stefano Ricci ties decorated with Swarovski crystals for more than $1,000.

Besides the higher price tags, shoppers will see new styles. With men's closets full of the stripes and solids that have been promoted in recent years, brands like Calvin Klein and Mark Pendleton are reviving the classic paisley motif, last popular in the 1980s. Many of the new paisleys are woven rather than printed, and colors run to jewel tones like bronze and burnt orange. (When pairing a shirt with a paisley tie, one should coordinate with one of the lighter colors in the pattern.)

In general, though, colors are more muted than they were this past spring, with plums and purples replacing pastels and bright pinks. As shirt collars have gotten wider and shorter, bigger knots are returning, too. Thus the emergence of thicker ties, like the hefty seven-fold, which has "a crisp hand and ties an amazing knot," says Daniel F. Leppo, vice president of men's furnishings at Bloomingdale's.

Shoppers will also see more of the so-called suiting tie -- similar to suit fabrics -- sometimes in cashmere. So far, wool ties haven't gained a wide following, despite promotion by retailers and fashion magazines. But pinstripes or glen plaids, from the likes of Ike Behar and Bergdorf Goodman, are as conservative in style as the suits on which they're based; they're a good bet for men who want to be fashion forward without being flashy.

The upmarket strategy on the part of manufacturers and retailers comes amid a boom in sales of high-priced ties and strong sales of luxury goods overall. At department stores, sales of ties costing $100 or more rose 22 percent last year, compared with a decline of nearly 9 percent for ties under $100, according to market researcher NPD Group.

More generally, the tie business is facing a knotty problem. Sales peaked in the early 1990s at about $1.3 billion, according to the Men's Dress Furnishings Association. Then men started dressing more casually. Last year, sales inched up 2.6 percent from the previous year, to $831.6 million, but sales during the crucial last three months of 2005 actually fell 1.2 percent, according to NPD Group. Discounting helped push down the average price of a tie to $15.96 last year, from $17.01 in 2004.

Another hurdle: The one-time no-brainer present for Dad is now viewed as the ultimate cliche. Tie makers say one solution is to make their ties stand out. "I don't wear ties very often, but making it something a little special would be a hook that would appeal to me," says Thomas Ingrassia, 53, who runs an artist management agency in Worcester, Mass. If he got such a tie as a present, he says, "my perception would be that the giver put a little more thought into the gift."

To help boost tie appeal, the Men's Dress Furnishings Association is sponsoring an online auction of limited-edition ties signed by the likes of Hank Aaron and Donald Trump. The association will donate proceeds to Career Gear, which gives professional clothing to disadvantaged men who need it for work or for job interviews. Brooks Brothers is also offering gift-boxed limited-edition ties; they have bird motifs based on paintings by John James Audubon, and licensing royalties go to the National Audubon Society.

The proliferation of higher-priced ties doesn't seem to worry companies known for luxury neckwear. Kiton's off-the-rack ties made of silk and super-fine wool continue to cost $225 to $235. "As other makers begin to charge prices close to or exceeding Kiton's prices for usually lesser quality," says John Erickson, a company spokesman, "Kiton appears as the reasonable choice."

Some middle-market stores are starting to carry more expensive ties, in an attempt to distinguish themselves from competitors. This year, Lord & Taylor is carrying cashmere neckwear for the first time -- $79.50 ties made by Mark Pendleton. Even J.C. Penney is promoting ties with heavier linings and self-tipping, a construction technique common in expensive ties in which the underside is made of the same fabric as the front. The ties, packaged in fabric-covered boxes, cost $32.50, $4 more than previous prices for the Stafford Executive brand.

But some observers say the upmarket strategy will be tough, especially for labels customers don't expect to be super expensive. "If the brand is fixed in the consumer's mind as moderately priced or lacks that aura that comes with an Hermes, it will be hard for that brand to get consumers to trade up," says Richard Jaffe, a retail analyst with Stifel Nicolaus.

Robert Talbott Seven-Fold
Price: $225 to $245
Available: Robert Talbott, Nordstrom, Harrods
Comment: Only 40 were made, each from one piece of silk, folded seven times.
Bottom line: Handsome tie you won't see everywhere, but you'll pay a lot for the box.

Salvatore Ferragamo Museo
Price: $180
Available: Ferragamo shops
Comment: The label's priciest tie, with a pattern based on one in the Ferragamo archives.
Bottom Line: You're paying for design bragging rights and the five-fold construction.

Stefano Ricci
Price: About $1,200
Availability: Neiman Marcus, Ricci shops
Comment: This delicate handmade Italian tie features 2,980 Swarovski crystals.
Bottom Line: It's a rare man who can wear this tie to work.

Ike Behar
Price: $95 to $125
Available: Barneys New York, Saks Fifth Avenue
Comment: The fabric, Italian silk blended with cashmere or wool, is used for the label's suits.
Bottom line: Good- looking tie for the office.

Thomas Pink Seven-Fold
Price: $165
Available: Thomas Pink stores
Comment: Made of 2 1/2 yards of English silk, folded seven times, this is Pink's most expensive tie. It's self-tipped -- lined with tie fabric at the tip.
Bottom Line: Looks and feels like a $165 tie.

Mark Pendleton
Price: $79.50
Available: Lord & Taylor
Comment: Two trends in one: the paisley pattern and the cashmere.
Bottom line: A good price for cashmere, which has a softer look and feel than silk.

Stafford Executive
Price: $32.50
Available: J.C. Penney
Comment: Tie fabric is used for the loop and the lining at the tip.
Bottom line: A very well-made tie for the price.