Does he like Thomas the Train? My DS is 2.5 and really getting into the trains and the tracks.
I saw a Curious George Leap Frog reading kit at BJ's for $39.99 recently. It's for ages 2-6 or something similar and I think my DS would love it.
BIG TRUCKS ... The had some super large fire trucks and stuff at BJ's that my DS would LOVE.
Books, my DS loves books, especially about his favorite characters which are Curious George, Monsters Inc. and Finding Nemo.
Anything to be like Daddy at this point ... The little Black and Decker tool kits, a kitchen set. DS loves to help me clean and I saw this cute janitoral cart at BJ's that had a toy mop set and stuff in it. DS would love that too.
Planes ... Trucks ... Cars. He LOVES his collections of Cars from the movie Cars. We bring it to bed with him and bring it down every AM.
He is really starting to like crafts but someone has to have the time to sit down and do them with him. He loves making little pumpkins and ghosts to hang on the trees in the yard.