Flying Lessons!  This is a really great and unique gift to give that person that has absolutely everything.  For less than $200, you can give them the gift of flight with a personal lesson from pilots all over the tri state area.  Most of them operate out of small Cessna planes and all of them allow the lucky recipient to take over the flight controls.  A great gift for both boyfriends and girlfriends, they will NEVER forget you!

Below, some of my picks around the New York City area:

1. Century Air Flight Certificates In Northern New Jersey, 30 minutes from city.
2. Richmore Aviation Certificates Upstate New York
3. Long Island Flying Certificates In Long Island

I'm sure there are many more, but these were the bigger ones with gift certificate programs that I could find.  Happy Flying!