It&s not easy coming up with the perfect gift to impress that special someone or to say thanks to your parents for paying your tuition, but a list of gifts from steals to splurges and some that are close to free, might help impress the ones that matter.

Splurge: Exotic car rental

Dad would love to spend the day racing around the streets of Sacramento in a Jaguar XK8 Convertible or a Porsche Boxter S. At around $225 a day, this is definitely an indulgence. For more information check out http://www.exoticarexpress.com.

Steal: Scrapbook

Make a scrapbook for anyone in your life. All you need are stockpaper, photos, some cool scissors and as much creativity as you can muster up. This gift can be for singles, couples or better yet, their kids. For a really meaningful gift, make a scrapbook of you and the person the gift is for. Supplies can be found at any crafts store such as Michaels. It even has a Christmas scrapbook kit to simplify the process.

Splurge: Massage

Massage could be the perfect gift to give this year. According to massagetherapy.com, massage strengthens the immune system, helps relieve tension-related headaches, the effects of eyestrain and stress and aids relaxation. For ease, many massage therapists offer gift certificates in different denominations, like Wellspring Massage on Auburn Boulevard. For more information call 402-8397. Massages typically run $1 a minute and are also available on the 1st floor of the University Union at Mellow Me Out.

Steal: Photos of you and your siblings

Every cheek pinching grandparent would love to have yet another photo of your family. Photograph studios like The Picture People have fun props, bright backgrounds and costs next to nothing if you split the cost with your siblings. Print out a coupon from its Web site, picturepeople.com and go in by Dec. 5 for a free 10×13 portrait. If you can&t even remember to print the coupon, it will still give you a free sitting. The best part is that the pictures are ready in about one hour.

Splurge: Hand painted jewelry

Hand painted bracelets and necklaces from angelamoore.com would bring a smile to any special woman&s face. Moore&s jewelry features cute designs from strawberry&s to Christmas themes and anything in between. Items from Angela Moore have been seen in magazines such as In Style, Self, Real Simple and Cosmo. Tell your sister that a Hollywood star has the same bracelet and she&ll think you&re an awesome gift-giver.

Steal: Christmas Morning Breakfast Basket

Find a cheap basket at a dollar store and fill it with items like pancake mix, cocoa mix, a kitchen towel, a spatula and cocoa mugs. If the family loves coffee, add it instead of cocoa. This is easy to assemble: Pour the pancake mix into a quart jar. To make the pancakes really unique, add chocolate chips, pecan pieces or dried apple or banana pieces to the mix. To make the cocoa feel more homemade, mix the ready-made boxed cocoa with mini chocolate chips and mini-marshmallows to a quart jar. The Christmas basket can be made for less than $10.