The Gift of Nothing
Nothing has never cost so much, but at $.99 (or $6 shipped) it's not that bad.
It's a great gift for the person that has everything. It's also very zen.
It's nothing but really, it's not. There's air in there, molecules, lots of Oxygen and Hydrogen and who knows what else.
And an even better gag gift would be to wrap it up and put it inside a Prank Pack. Have you seen those? So they get one gag gift and inside it is nothing! Then maybe if you have money left over to spend you could buy something real for them.