Tuner – Your guitar player will certainly want a reliable tuner. There are plenty of good ones on the market, but my under $25 choices are the Fender Sparkle Tone ($19.99) and the Korg clip-on tuner ($24.99). If you can spend a few more dollars, you might want to check out some of the other clip-on tuners available.
Instruction books and videos – something for every level, starting at $15.00. Also, consider a gift certificate for a lesson – any length lesson is available, so you can choose one to suit your budget. 

