Yeah, it's that most wonderful time of the year again. That time of year where the concerted efforts of huge corporations and Madison Avenue promote the concept that the only way to show people how much you appreciate them is to spend exorbitant amounts of money that you don't have, thus driving yourself into heinous debt, on crap that these people don't even really want, because if you don't you're a horrible person.

Bullshit.

With a little imagination and a few helpful hints, you can put together very nice presents for people, without putting yourself in the poor house. I can't provide the imagination, but I can give you a few helpful hints that have always served me well.

It's the thought that counts: No, seriously. You can save yourself a lot of time and aggravation (as well as money) if you just take a few moments to think about what each person on your list really likes. The better you know the person, the easier it is. The people you're close to give you a thousand indications of what they like. Did you walk through a nick-nack store with your mother, and watch her point to something and go ooh? Did your best friend mention that he/she kept forgetting to pick up a new something? People are always saying out loud that they need something, or it would be nice if they could get that. Pay attention. Think of your friends' hobbies. Does your mother collect every tchotchke in the known universe that resembles a pig? Get her a pig in a medium she doesn't already have. Does your best friend have some sort of weird crossword fetish? Get him/her an article of clothing with a crossword print. Know someone who likes to cook? Poke around their kitchen and see what they don't have, and then listen to what they wish they had.

My personal experience? The thought only counts if you actually think. Don't just give someone cheap crap (unless that's what they're into) without thinking about whether or not they'll actually want it.

Gift certificates: These work really well, especially in conjunction with above. They entail more effort and thought than plain money, you don't have to worry about getting someone something they already have, and depending on what you get, it doesn't have to be a lot of money.

Talk to your other friends: Does one person in your circle want something pricey that they won't ask for because they know you can't afford it? Get together with everybody and chip in. If it's the only thing this person wants, he/she won't care about getting only one gift from everybody.

Gift baskets: This idea works really well for co-workers, friendly acquaintances, and family you're not as close to. And never mind Martha Stewart. They don't have to be perfect. Take a bunch of inexpensive mugs (you can buy them in sets in Kmart or Target, or individually at 99 cent stores) fill them with good quality tea bags, gourmet coffee samples, cookies, candies, wrap a little tissue paper and ribbon around them, and voila. A quarter of your list, knocked out in an hour.

My personal experience? Try to stay a way from holiday themes. Also, while this is mostly an assembly line concept, don't make them too identical, and pay attention to what you are giving to whom. If you have any weight-conscious or diabetic co-workers, give them sugar free candies, or fill the container with flowers. If you have any co-workers that you are particularly close to, spend a little more, or give them something specific, but be discreet.

Not all presents have to come in a box: If you're especially low on cash, give of your time. Offer to baby it for your friends who never get out any more. Your friend wants to impress a date? Offer to cater a romantic dinner for them. Do you have a frail family member who can't keep up with their house? Offer housework.

Wrap it up: A good wrap can hide a multitude of sins. Make it pretty, make it froo-froo, make it their favorite color, hell, make it reflect their favorite art movement. Use your imagination.

Remember, the people in your life (with a few notable exceptions) know you don't have a lot of money to spend. Money doesn't make the best gift. Thinking about the person you're giving it to does.

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