According to the OPEN from American Express Small Business Monitor, a semi-annual survey of business owners, the gift of choice for business owners to their clients and customers remains sending cards and calendars (48 percent of respondents).

However, Alice Bredin, OPEN from American Express small business advisor, cautions owners against taking this easy approach. "Small business owners need to think through carefully who they are and who their customers areósending a creative gift that has a personal touch could help foster client relationships."

Other top gift items, according to the survey, are gift certificates for retail or restaurants (29 percent), followed by unique company branded or monogrammed items (24 percent), fruit/food baskets (22 percent), donations to a charity on their clients' behalf (19 percent) and flowers/plants and wine/liquor, (tied at 7 percent).

Bredin offers this checklist for evaluating ideas for client and customer gifts:

1. Does your gift idea reflect what your client likes or enjoys? Balance the kind of gifts you like against what you think your client might like. A business gift always seems more personal when it appears that you've put this kind of thought into it.

2. Is your gift idea appropriate? First, find out if the recipient's company has restrictions (such as a maximum value) on receiving gifts. For example, government agencies and many Fortune 500 companies have policies in place to avoid possible conflicts of interest. Next, determine if your gift idea could be misperceived or viewed as insensitiveófor instance, delivering a holiday ham to a vegetarian.

3. Will your gift idea make you and your company shine? A cheese basket is a nice treat, but it won't be memorable when your competitors' are sending something similar. Find ways to make your gift stand apart-including not sending it during the holiday mad rush. For example, one company doesn't send end-of-year gifts at all, but waits until Valentine's Day. Why? It's the perfect time to say they "love" their customers.

4. Is your gift an obvious marketing ploy? As tempted as you might be, avoid overt marketing ploys such as sending an umbrella with your company logo all over it-nobody wants to be a walking advertisement for a company. Bredin says that a small logo somewhere on the gift is fine if it makes sense on the item you're giving (e.g., a messenger bag or notepad).

5. Will the gift cost more than you can afford? You can "wow" your clients or customers without taking a financial hit. Rememberóit's not the value of the gift but its meaning that will help cement your business relationships. A basket of beautiful yarn for a client who nits as a hobby will surely put a smile on his or her face.

"Holiday gift-giving is a strategic marketing endeavor for small business ownersóbut first and foremost, it is a thank you to customers and clients," reminds Bredin. "The bar has never been higher though for making the right impression with your giftóespecially when competing against bigger companies with larger marketing budgets."

For more information about OPEN, visit www.open.com.