Oh! I get it - it's a serious question. You're about to buy for someone (and it's not me.

)
Wow, it's pretty personal.
I'd love a bottle of single malt scotch: either a nice smokey peaty Islay -- always welcome -- or something unusual that I haven't tried before.
A nice cigar or two - again, very personal in terms of what each man likes here.
Men are usually gadget freaks (raises hand). Anything small, electronic and new. You know, he who dies with the most toys wins. Goes for tools too. If he's a tool kind of guy, anything from Lee Valley he doesn't already have.
If he's a sports guy, tickets to a game?
Ok guys, let's help A find the perfect gift for her man.
(If you're buying for SD, a bottle of No. 12 would be a good start. ;-) )