If this is a friend, and you are giving a small to moderate amount of money, a gift card would be fine. If you are talking about your spouse or child and you want to give something major, they would probably prefer cash, unless you know exactly where they tend to shop (or if you give something like an American Express or VISA gift card that they can use in most places).
James Horn Says,in 11-15-2008 at 16:18:29 from 94.102.60.152