So be on the lookout for used computers that can no longer haul the load of the latest behemoth software from Microsoft. Watch for non-Intel platforms too, such as discarded Sun workstations, Mac 68K boxes, and used DEC Alphas. You can run Linux on all of these. Your ideal gift might be someone else's throwaway. If he or she is still dialing into the Internet via telephone, give the gift of cable or ADSL high-speed services.
Mice have a way of dying.
Give your Tuxhead a nice new Logitech mouse with a scroll wheel. Then substitute a Logitech three-button mouse. How about a Voodoo5 video card. One final suggestion. If the person you're buying for has to dual boot all the time to able to run Microsoft products due to onerous workplace obligations, then surprise him or her with a copy of VMWare for Linux, a software product that allows you to run virtual computers.