I feel really really really bad receiving gifts that cost more than about $30. mostly because I'll spend that much on others and put MY effort into the gift, instead of some Chinese laborers' effort into the gift.
Examples:
neither was terribly expensive as far as the materials go, but what they received was totally priceless.
I've been thinking about getting an iPod Touch. The 8GB ver. will cost me $215. I just don't know how much of it I'll use. There's an app I really want though. It graphs stuff in 3D for you. Real helpful come Calc3.