WHETHER you've won the lottery or don't have a penny to spare, there is a Christmas gift out there for everyone.

One of the best I was given, and one I will never forget, was from a boyfriend hard up at college. It was an envelope containing a simple, hand-scripted letter telling me that this was a voucher redeemable against three things.

The three included the cleaning of my flat in London, so that when I arrived back from a hard day's study followed by my evening job, my little home would be immaculate.

The second was a secret walk' which turned out to be a walk by the Thames to see the Christmas lights and chips on a park bench - fabulous!

The final gift' was for a luxury night in' - my bath was run, glass of wine, music, pizza and a video, and left to lie in till 11am the next day!

I held on to that letter and called in each gift when I felt I needed it most. It was wonderful and thoughtful and didn't just rely on money.

This Christmas, I would quite like a voucher like this from my 12-year-old son involving cleaning his own room.

Here are some lovely gift ideas I have come across for 2003.

# Urban Rites Deo Pin-Up' Shower Gels, 2.49 from Superdrug or Sainsburys.

Watch your man smile as he showers with a blend of unique fragrances. As the gel goes down, a pin-up girl is revealed - chose from Call-me Cate, Union Jill or Wet and Wild Winnie!

# Diamante Leather Belt, 50 from Beales.

# Comfort, harmony and bliss vital bath oils from leading health and beauty expert, Liz Earle. Three bottles of high quality essential oils infused into pure, skin-softening organic apricot kernel oil. Box set 20. Mail order 01983-813913.

# Wine and Gold coloured chunky candles, 15 each from Beales.

# Experience Vouchers'. Chose from 75 to 250 with more than 20 exciting, indulgent or unusual experiences offered through Beales by Red Letter Days' including: rally driving, a year's subscription and entry for two to the Chelsea Flower Show, a symphony concert for two at a stately home with wine and fireworks, a health spa day of pampering, light aircraft flying # Lingerie
Why not treat the ladies in your life to a proper fitting followed by their choice of beautiful lingerie. Beales has really impressed me with its ever-growing choice of bras, briefs, thongs and little hot pants. With night wear from Ted Baker, Morgan and even the new lingerie collection Love Kylie' from Kylie Minogue, you can treat mum, wife and daughter too. There are lots of independent undies shops around which will be happy to sell you a gift voucher. Some of these have a far greater stock of larger or more difficult sizes.

# M&S Gift Voucher
To avoid the returns' queue at Marks and Spencer after Christmas, why not buy a gift voucher. M&S is going from strength to strength and now that even the Kendal branch has a coffee shop, it's a fab place to browse with money to spend.

Happy Christmas to all my readers.