"Let's start with the obvious: golf. Although golf may be the #1 sport of corporate executives, it can be tricky when it comes to giving gifts. Golf preferences tend to be very personal, especially when it comes to clubs. If you are set on giving clubs, stick with putters or wedges, or a hybrid such as the one used by British Open champ Todd Hamilton. But there are plenty of other options that are sure to please your duffer pals.

The most innovative products to hit the golf market this year are not clubs, but golf bags and covers, according to Nina Renaud, principle of Corporate Golf, a pro shop based in Durham, N.C., that caters to corporate clients. Her top picks include Ogio's new Stinger II cart bag. It's designed to hook securely to the back of the golf cart, tipping the bag at a slight angle so that clubs are more accessible--no more yanking or struggling to get your clubs--without sacrificing the cutting-edge style that Ogio is known for. The Stinger II retails for about $280.

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She also singles out Sun Mountain's new Atlas travel cover, which combines the protection of a hard cover with the convenience of a soft cover. The Atlas, which retails for about $200, has a hard top and bottom, and a telescoping rod that prevents compression that might damage club shafts. Its soft sides allow it to be folded up for easy storage. ""It's a wonderful gift for someone who travels,"" says Renaud.

Do you know someone who's less Tiger Woods and more, well, in the woods? For that special pal, consider Hammacher Schlemmer's glasses designed especially for finding balls in tall grass or shaded woods. The stylish frames have special lenses that block out greens and browns, while letting whites and yellows shine through, so golf balls pop in the visual field. Available for $39.95 at Hammacher Schlemmer stores or by calling 800-321-1484.

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Whether or not you're a novice or an ace on the greens, Ken Venturi Golf Academies is always something really special. Learn Venturi's famous ""fundamental swing system"" while building trusted relationships with your clients. It's an experience you or a lucky client won't forget. Venturi operates several schools across the country. Call 800-543-7084 for information or check out the website at www.kenventuri.com.

Then, seal the deal with style with the Fujiyama 2 ceramic pen from Haverhills. This sleek writing instrument is made of polished, high-lacquer resin over a brass shell. Its cushioned TurboGrip[TM] and ceramic tip make writing a pleasure. Go to www.haverhills.com.

Of course, there's more to life than golf (isn't there?). For those who prefer their adventures on two wheels, there are terrific bicycles these days. Why settle for a ho-hum bike when you can ride the same model that 6-time Tour de France champion Lance Armstrong rides? The Trek Madone SSL 5.9 is available from Trek at www.trekbikes.com. Whether it's serious biking or just the tour de le neighborhood, this is a gift that will thrill any cyclist.

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Or how about a politically correct Hummer? Yes, there is such a thing. The Hummer Tactical Mountain Bike is a 24-speed bike the combines durability with portability--it folds up into a compact shape not much larger than its wheel in less than 30 seconds, without requiring a single tool. Like its bigger counterpart, the H2, the Hummer Mountain Bike springs from the U.S. military--its patented folding system was developed for use by paratroopers needing ground transportation. The frame is constructed of sturdy but lightweight aluminum, keeping it at a svelte 29 pounds. Even weekend warriors can appreciate its convenience, rugged good looks and smooth ride. It's available for $795 at Hummer dealers or at www.hummerstuff.com.

For the skiers and snowboarders on your list, check out the Suunto S6 computer on a watch. This wrist-top computer tracks downhill performance in three dimensions: sensors record information on altitude, speed and barometric readings. A barometer and thermometer monitor weather conditions and can warn of impending changes, while a compass keeps you on the right track. You can even download your slope statistics to your PC. The battery-operated and water-resistant watch is available for $369 at REI stores.

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Then there are more leisurely pursuits. For the gourmet with a sweet tooth, try MarieBelle's artisenal chocolates. Handmade from the finest cocoa and ingredients, the chocolates are tiny works of art: Each is adorned with an edible silk-screened image. The chocolates are packaged in MarieBelle's distinctive blue boxes. Available at MarieBelle Fine Treats and Chocolates in New York, or online at www.mariebelle.com.

Or, give a gift of high-end style. Ackourey Clothiers creates custom apparel for men and women from exclusive fabrics sourced from around the world. His clientele includes senior executives, athletes and several heirs to great American fortunes. Ackourey will design everything from hats to shoes (although suits are popular). The company also offers wardrobe consultation as well as gift certificates. Contact Rick Ackourey at 215-884-5590.

SOME OF THE BEST GIFTS DON'T COME IN A BOX

That's especially true if you know an adrenaline junkie who can't experience enough of life's thrills. For that special category of adventure-seeker, you might want to consider a once-in-a-lifetime experience such as race car driving or guiding the controls of a top-of-the-line personal jet. Or, opt for a more meditative experience, such as fly fishing. These indulgences and more are not hard to come by, if you know where to look.

You don't have to be a NASCAR dad to thrill at the chance to play Mario Andretti for a day. That can be arranged at one of the many race car driving schools and academies. An appropriate place to start might be the Mario Andretti Racing School, owned by the famed racing champ. The Las Vegas-based school offers programs for novices, as well as more experienced racers, at various tracks around the country, including California Speedway and Indianapolis Raceway Park. The Qualifier program includes orientation and safety instruction followed by six laps in a 600-horsepower Indie-style open wheel race car at speeds up to 145 mph for $399. Or splurge on Victory Lane, a program that includes technical instruction, one-on-one driver training and 34 laps at speeds up to 170 mph for around $2,000. For details and schedules, see www.andrettiracing.com or 877-Andretti.

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You might want to give a gift certificate from RaceSchools.com, which can be used at more than a dozen participating race schools around the country.

For those who like their thrills a mile high, how about flight school? SkyVentures, run by Doug Stewart--the FAA's Certified Flight Instructor of the year for 2004--offers one hour ""Discovery Flights"" out of Columbia County Airport in New York. The lucky person gets to sit in the pilot's seat and take the controls, except for takeoff and landing. (A certified flight instructor has a dual set of controls in case they are needed.) SkyVentures uses state-of-the-art Cirrus aircraft equipped with the latest aviation technology, including an all-digital cockpit with video screens. SkyVentures serves the greater New York area. For more information, contact SkyVentures at [email protected].

In the Seattle area, try Wings Aloft. The company offers an hour-long introductory lesson for $99, which includes preflight briefing, aircraft rental, an FAA-certified flight instructor and a commemorative log book. Call 206-763-2113 or go to www.wingsaloft.com.

Back down on earth, fly fishing is an ideal gift for discerning tastes. Popularized by the film ""A River Runs Through It"" a decade ago, fly fishing has caught on with such luminaries as Ted Turner and Tom Brokow, and is an attractive alternative to golf and other traditional ""bonding"" sports. ""It's a really personal way to create a relationship with a client,"" says Jim Wilson, of Wilson's Fly Fishing Centre in Toronto, a one-stop shop for gear, lessons and outings. Located off of Bay Street, Canada's Wall Street, Wilson's caters to finance potentates and professionals from all walks (Paul Quantrill, pitcher for the Yankees, went on an outing recently). One Wilson's customer, the head of a large Canadian bank, is fond of presenting a high-end rod and reel to business partners to commemorate the closing of a deal. Then he takes them for a day of fly fishing so they can put it to use.

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The draw of fly fishing has much to do with myth and romance. ""It's the grace of the cast, the sense of tradition,"" and the immersion in nature, says Wilson. It doesn't hurt, he adds, that ""trout line in incredibly beautiful places."" The accommodations for humans aren't bad either. Whether they're after salmon or trout, fly fishers can choose from dozens of exclusive ""camps,"" from Maine up through the northern reaches of Canada or in the Pacific Northwest. Camps such as Nimmo Bay in British Columbia and Glendorn in Bradford, Pa., offer the kind of luxurious service you'd expect at a 5-star establishment.

Wilson's offers a range of options, from one-hour lessons and full-day lessons and fishing packages, to three-day outings at exclusive camps. The rods and reels favored by hardcore fishermen are made by Orvis and Sage, and can set you back $1,500-$1,800 (U.S.). For information on Wilson's, contact 416-869-3474 or go to www.wilsonstoronto.com.

If you want to surprise someone special with a true VIP experience, check out World Events. The well-connected group can obtain hard-to-get tickets, whether for Broadway or the Super Bowl. But the real fun comes from the special events and access they arrange, including opportunities to mingle with professional athletes before or after a game. For more information, contact World Events at 888-838-8499.

RELATED ARTICLE: Got Gadgets?

Some people just can't have enough high-tech toys. And it seems there's a new must-have on the market every day, as digital convergence continues to transform everyday objects into multipurpose marvels.

The latest example is the portable video player; think of it as a Walkman that plays movies. Except, in the case of a new crop of PVPs, there are no bulky disks. Instead, you can transfer content from your PC, TV or VCR, and then watch it on the battery-powered player's 3.5-inch screen. Check out the offerings from Samsung, Creative Labs and RCA, which are priced at around $400.

Or, have you looked at binoculars recently? They're not just for bird-watching anymore. Bushnell's new Instant Replay combines high-powered lenses with the ability to capture 30-second video clips for easy playback--great for sporting events or wildlife adventures. The Instant Replay comes with 16 megabytes of internal memory, removable
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