I don't think I've ever recommended a holiday gift before, but I'm going to this year.
Velodyne vFree bluetooth headphones. $46. Excellent product.
I've had mine since April 2013, and paid $200. I buy headphones on a whim, so I have tried a lot of them. These are my everyday headphones. These are the ones I actually use. All the time. Every day.
Wireless headphones are the way of the future. I can't believe people are still using wired headsets.
This is a great gift for people who listen to music or podcasts on the go.