If you know what you want to get but can't find it, check wth the manufacturer for a local dealer of to see if you can order directly from them. Looking for a rod or reel? Visit the web sites of Abu Garica, Daiwa, Penn, or Zebco. The discount houses are good sites for lots of different kinds of gifts, from rods to lures. Bass Pro Shops and Cabellas both offer mail order service.
For something a little different, try the HoldZit Dual Tool Saver, something that will keep your pliers and file from rusting. A good set of needlenose pliers, a file for sharpening hooks, or one of the universal sportsman tools is a good gift. Battery powered hook sharpeners are also nice to have.
Hooks, leads, line and other terminal tackle would be a good gift, especially for the beginning fisherman. Get a small box with compartments and give them several sizes of each. Tackle boxes are always nice but make sure you know what the person you are getting it for likes in tackleboxes!
In the realm of dreaming, how about a nice bass boat? Ranger, Stratos, Skeeter, Triton and others would be a real dream come true!
A lure or pack of worms is always appreciated, and they make great "stocking stuffers." Fish counter software would be nice and the fisherman could start the new year keeping up with his catch. Fishing games are good for any age fisherman. A filet knife is a good gift if you ever clean fish, and a fish cooker would come in handy for many folks. No fisherman ever has enough flashlights, and you can choose from small to huge, rechargable or battery powered.
A depthfinder would be another top end gift for the fisherman, but make sure you know their preferences. A trolling motor or deep cycle batteries would also be useful but expensive.
Still having a hard time thinking of a gift, or need some more suggestions? Check out the list of tackle and fishing equipment sites listed in my library and visit their sites for more ideas!
When all else fails, check with your local tackle shop and get a gift certificate. Or maybe do that in the beginning! That way your favorite fisherman can go to the store and pick out exactly what they want.