Pricier, but most likely to make a lasting impression, a pre-paid experience is climbing the list at more progressive corporations that know their clients well. The intangible gift can include a trip to the spa, food and wine tastings, disc jockey lessons, or race car driving.
Companies such as Cloud 9 Living offers Living Experience Gift Certificates at various pricing tiers. A $150 Yellow Certificate, for instance, allows the recipient to choose from a catalogue of over 1,500 experiences.
Another site, Giftybox.comsells adventures in a box — a custom-themed packaging of guidebooks and a "Passport" booklet of additional deals that come along with the actual gift certificate.