Thanks for the suggestions!!
GPS system - his car already has one
tix to sports/concert - not into sports, concert might work
cell phone - his company gets him a flashy one
digital photo frame - we don't take many pictures at all
luggage tags with attitude - really cute!
cuff links/tie bar - never dresses up
pjs - doesn't wear pjs
books - doesn't really read
desk calendar - I got him this last year and it is still sitting unopened
dvd - not really into movies
ticketmaster gc - not a bad idea
starbucks gs - not a bad idea
disney dollars - more of an item for ME
flash drive - company would get it for him if he needed it
star registry - excellent idea! I'm doing that one.
sirius radio - he has satellite radio in his car already
lawn mowing service - already have it
dish/cable channels - already have all of them
ipod - already has TWO (shuffle and nano)
massage - already gets them regularly - he doesn't need a gift certificate for it
clothing - is always a good fallback but I'd like to be more creative
one share of Disney stock - I told DH LAST YEAR that this would be a good gift for me but I guess he forgot to get the message to Santa -
kegerator - he's not a beer man nor much of a drinker at home
Gee, DH sounds spoiled doesn't he? This is probably why it is difficult.