Annapolis Performance Sailing has a Gift Ideas tab at the top of their Homepage, catering to every budget. Also up that way is a link to their nifty Holiday Catalog, which I noticed has some good deals when I pulled out of the mailbox a couple of weeks ago.
There's also the ever popular Gift Certificate, where your Giftees can take advantage of the post Holiday Sales; and are certain to get something they want/need at the moment...no fishing for hints or mind-reading required!