I was thinking about the upcoming holidays and what are going to be the top gift ideas.  I think definitely the Playstation 3 will be hot, although it looks like it might be hard to find.  I also have seen that consumer electronics are in demand with iPods, wireless items, computers, and the like high on the list.  I wonder if anyone will buy the ultra mobile personal computer?  At a price of $799 it seems to be in the range for what some people are spending on Christmas. 

In the toy department I’ve seen a big demand for the new Elmo toy as well as Baby Alive.  With all this money being spent, it might be a good time to see how to budget money.