OK, so the partridge in a pear tree didn't fly last year.

You're still a generous person, and you want to spread the cheer through a holiday gift from your business.

You can ease your holiday stress and the accompanying strain on your pocketbook by planning.

Where to start: a budget
The first decision to make is whether you really want to give. Despite the fact that business gifts to clients valued up to $25 are in some cases tax deductible, the majority of small-business owners don't do it.

But if your profit statement and heart both call for it, start your holiday gift planning by listing employees and business contacts you want to remember this holiday season. Don't forget to include your favorite customers' office staffs.

Establish a budget. Divide that total by the number of people you want to remember to get an idea of how much you can afford to spend on each gift. Once you've established this figure, you can adjust spending amounts as you see fit. And even though you might go over the tax-break limit, giving a particularly nice gift to a special client could pay off later in more business if not on your tax return.

Now, that you know how much you want to spend, what do you want to spend it on?

Chew on this option: food
You may want to start by considering a familiar favorite -- food.

Food items constitute the single largest category of holiday business gifts. Familiar food catalog houses such as Harry and David, Hickory Farms and HoneyBaked Ham all offer online catalogs, for example.

Harry and David helped Heather Sanderson work through her business gift list. The Milwaukee-based pharmaceutical sales representative sent gift baskets to a few of the doctors she calls on. If gift-giving is a regular practice for your company, Harry and David has an express online program for you.

Hickory Farms offers holiday selections ranging from a $9.99 snowman torte the company says was created by an Austrian master chef to a turkey dinner with fixings that feeds up to eight for around $70.

HoneyBaked Ham has dedicated a portion of its Web site to business gifts. You can select the product yourself: for around $40 you can send a valued customer or employee a nice-sized ham, but don't forget about the shipping costs that will add -- gulp! -- another $14 to your tab. Or you can let the recipient choose a HoneyBaked goody via a customized gift certificate in standard amounts of $10, $25, $35, $50 and $75. For orders over $1,000 you can include a message on your certificate.

Because so many food items arrive during those last few days before Christmas, experts suggest scheduling food deliveries early in the month. Early arrivals are less likely to be lost in the shuffle.

Raise a glass
Don't forget the holiday toasts. Send customers specialty beers and wines -- staying, of course, within legal guidelines for such deliveries.

If you are giving locally, there usually is no problem. But if you expand your beverage search to the Internet, be careful. Many states prohibit receipt of alcoholic beverages from other states; some allow it if the libations are sent from specific locales. And all require the recipient be of legal drinking age (generally 21). Check with the beverage distributor or Web site for the rules that apply to your company and its gift list.

NorthwestCountry, a Richland, Wash., company featuring food and beverages from the Pacific Northwest, notes that its shipment of wine and beer is limited to nine states. If you give to clients in the other 41, the company will substitute grape juice or sparkling wine and cookies for wine or champagne orders and root beer and nuts for beer gifts.

Short on inspiration? Get help
If you're short on time, imagination or both, corporate gift services stand ready to help you find an appreciated gift.

Many national department stores have corporate services departments that will do both the legwork and brainwork to come up with viable gift ideas for clients. Be sure to ask about any discounts if you spend a certain amount on corporate gifts.

There are also independent gift-giving specialists. A check of almost any Yellow Pages will yield dozens of companies wanting to help you send the perfect business gift.

The Web serves up the unusual
Is your business in a town too small for gift consultants? Help is just a mouse click away. And the Web has opened up a world of possibilities (and prices), especially if you're looking for something out of the ordinary.

GiftTree of Vancouver, Wash., says size is no object; it works with both large and small corporations to fill gift needs. Its corporate gift selections are subdivided into 14 categories, including items suitable for holiday, executive and promotional giving. Choose from the expected food baskets and desk accessories or opt for a miniature Zen garden tray or a desktop pendulum. Overwhelmed by the whole giving process? Contact GiftTree by phone or e-mail to discuss your company's needs or simply browse its corporate gifting etiquette page.

The central-Michigan based At Your Service touts "creative gifts on the go." The company has a section dedicated to business gifts for employees and clients and promises gift specialization. For example, if you need a food gift for a customer with special dietary needs (Kosher, low-fat, diabetic), let the company know. You also can incorporate your firm's colors, products or advertising materials into your gift and consultants are available to discuss your gift needs.

If your clients are sports fans, selections from The Gift Basket Boutique may be just what you're looking for. The Derby, Kan., Company puts together not only the traditional golf-related corporate gifts, but also officially licensed sports baskets featuring items from the NFL, NHL, NASCAR, Major League Baseball and collegiate teams. Prices range from $60 to $90, with shipping extra.

Don't want to be that extravagant? Go directly to the Web site of your (or your client's) favorite sports team. There you'll find a hat, T-shirt or some other accessory that would make an inexpensive yet thoughtful gift.

Giving to employees
If your employees topped your seasonal gift list, you aren't alone. Many small businesses spend more on their employees than their business clients.

A well-timed floral centerpiece delivery will be appreciated throughout the holidays. FTD.com and Phillip's will deliver a seasonal arrangement in a variety of price ranges. Both companies offer corporate accounts and discounts for volume orders.

Gift certificates also are an easy and well-accepted form of gift. Crate and Barrel lets you pick the certificate amount. Williams-Sonoma gift certificates are available in any multiple of $5 up to $495. Both companies offer free shipping if you have the certificates sent by standard (five to 10 business days) delivery. You can get gift certificates in $15, $25 and $50 denominations from Lillian Vernon.

Another well-received employee gift option is a bonus check. A bonus, based on the profits gained during another successful year of business, is a great way to share success with your employees.

The final word: Shop early
For those business people who do give, the thrifty time is now. Last-minute, online orders for even lightweight items such as gift certificates, will cost you extra for rush and second-day air deliveries.

-- Updated: Nov. 24, 2003