So you can’t find Sony PlayStation2 anywhere in town, or even afford it for that matter (the system retails for about $300 and can be found on eBay for an upwards of $500), but don’t despair. Just because you’re a struggling college student doesn’t mean that your holiday gift giving has to suffer. That said, here are some great gift ideas for everyone on your list that won’t break the bank.

Parents are always tough to shop for; you always want to get them something special that they are going to appreciate, but funds often get in the way of that. This year try a CD or DVD that will take them back to their youth.

Lucky for you, the new Beatles album, “1” ($18.99) was released just in time for the holiday gift giving season. The album features all 27 of the Beatles’ number one hits, including “Love Me Do,” “I Want To Hold Your Hand” and “Hello, Goodbye.”

Or how about the “Dazed and Confused” soundtrack ($17.99) featuring music from the 70’s, including “Rock and Roll Hoochie Koo,” by Rick Derringer, and “School’s Out for Summer,” by Alice Cooper. DVDs that the folks might enjoy include “The Yellow Submarine” or 1967’s “The Graduate,” starring Dustin Hoffman and Anne Bancroft.

Food For Thought

Food is a gift that most any one can enjoy. The trick here is that you must give the receiver their favorites, and not yours. A fun idea is to create a basket full of the receiver’s favorite goodies. This gift can be as inexpensive, or elaborate as you want, or can afford. A basket full of treats is the perfect little way to say, “Merry Christmas.”

Continuing on with the food theme, you can find the perfect present for chocolate lovers of all kinds at chocoholic.com. This Web site connects you to fine chocolate makers all across the country. Unique gifts include chocolate laced popcorn ($21.95) from Louretta’s Custom Chocolates, or double chocolate fondue ($12.95) from Top Hat.

Phone Nouveau

Have any cell phone addicts on your list? Plenty of accessories are on the market for just about every brand of phone. For example, for the Nokia 5190 you can find light-up antennas ($17.95), a plug-in, hands-free speakerphone ($46.95) and a wide array of faceplates ($8 to $30), including a rainbow of colors, Hawaiian designs and animal prints.

Hugh Hefner Style

Just about everyone appreciates the gift of comfort, and on that note, check out pajamas from the Gap. They carry a fabulous line of soft, cozy microfleece pjs in a variety of colors, with snowflake embroidery for women ($49.50), and flannel pants for him ($29.50) in an assortment of plaids and Christmas prints.

A pair of Steve Madden fuzzy slippers ($28.95) is the perfect complement to any woman’s night set. These are some of the warmest, fuzziest slippers on the market, and perfect for a slumber party. Beware of the cheaper imitations out there; it is worth the extra cash to get the comfort of Steve Madden. A tip though, these slippers run a little small, so buy a size larger than normal.

Book Worms

Need a present for a little one but can’t afford the ever-popular Razor Scooter? The gift of literature is always a good bet. With this year’s release of “Dr. Seuss’ How the Grinch Stole Christmas,” classic Dr. Seuss books such as “Green Eggs and Ham” ($7.99) and “Yertle the Turtle and Other Stories” ($14.95) are sure to be a hit. Or you can always hop on the Harry Potter bandwagon and purchase one of several books from the series ($19.95 to $24.95 in hardback).

Coffee table books are great for the person that already seems to have everything. For someone with a good sense of humor check out “The Mullet: Hairstyle of the Gods” ($14.95) by Mark Larson, a sort of tribute to the short on top, long in back hairstyle that rock stars and wrestlers have sported for decades. Photos and diagrams of this so-called “business in front, party in back” motif will keep you chuckling.

Get a whiff of this

Fragrances for your boyfriend or girlfriend might seem a little bit cliche, but are always well received. The bonus here is that you get to pick how you want your love to smell. Plus, this time of year, many fragrance and cosmetic companies put together some really nice gift sets at practically the same price as the fragrance itself. This year’s hot scents include, Close by the Gap, Ralph by Ralph Lauren, Pleasures for Men by Estee Lauder, and Clinique Happy for Men.

Are you looking to kill several birds with one stone? Why not give a family on your list something that they can all enjoy together such as a board game or badminton set? Cranium ($34.99) is a fun board game for ages 12 and up. It is a team event that tests all different parts of the brain with competitions that might include sculpting objects out of clay, spelling words backwards, impersonating a celebrity or testing your trivia IQ.

Grab Bag

Still worried that your gift will leave someone unsatisfied? The solution is simple; a gift certificate to that person’s favorite store. The idea of a gift certificate may seem a little bit impersonal, but at least you know that they will pick something out that they will like.

Or, for the internet savvy, try giving the gift of Flooz, the online gift currency (flooz.com). Flooz gift dollars can be sent to anyone with an email address in the form of an electronic greeting card. It is quite simple, you pick the amount that you want to give the receiver, and then that person is free to spend the amount at any of Flooz’s online shops, including the Sunglass Hut, Tower Records, Dean and Deluca and Pebble Beach Golf Shop.

Don’t let the “short on cash” blues get you down this holiday season, there are many really great gifts out there that even the average college student can afford. From candles to magazine subscriptions, scrapbooks to snow gear, video games to action figures, the possibilities are practically endless.