Miserable in the sense that he or she has to put up with you all year long! The corporate world works both ways so take some pity, show your boss or bosses how much you appreciate their tenacity, tolerance and iron-will persistence. Give that 'never say die' boss an unique token of your collective goodwill. Treat them to something special this time around.

Keep in mind, your boss may also be exploring different ways of rewarding hard working employees or trying to find the most appropriate bonus gift to give that top performing salesperson. Just the right gift to create some good company morale and goodwill that will go a long way to cementing company loyalty. If such a creature still exists in this day and age.

No matter which side of the corporate coin you're on, finding the perfect corporate business gift does require some thought if you want to make a lasting impression on your hard working boss or employees.

Corporate business gifts usually fall into a few well observed traditions. Most people settle for flowers, fruit or liquor! But perhaps the most popular corporate gift is some form of engraved 'work-ware' - personalized pens, desk sets, plaques, briefcases, and the like. These are very conservative gifts that you probably choose year after year. Safe gifts that will not cause any ripples along the corporate hallways... nothing wrong with that except it's a little boring. Same old, same old. Why not try something new?

How about trying something different this year. Why not look to the tech world to find a corporate gift that's just a little more interesting. There have been some great new gadgets coming onto the marketplace lately that you might consider. Apple has just come out with a new ipod with video or why not try the small nano ipod. These can be laser engraved and makes an interesting gift.

Notebook or laptops may be another good choice; notebook technology is changing at a blistering rate - they are smaller, faster and sexier than ever. Why not treat your boss or top performing salesperson with one of these portable little workhorses. Besides, a custom designed high-end luxury laptop does have a 'WOW' factor that will put a smile on any receiver's face.

How about giving or providing a new service to your boss or employees - such as Wi-Fi, Version wireless or other Internet access packages. Everybody loves the Internet. Why not give it as a gift in one form or another.

Another option, why not give an annual subscription to eFax (send faxes thru email) to all your employees. Very useful gift to have for most workers or even bosses. Look around and you will probably find other business services that employees would be very grateful to have.

Perhaps, the key to finding the perfect corporate gift is keeping the 'receiver' of the gift in mind at all times. Will your gift make the receiver's work life just a little bit easier? Will it ease their work burden or load? Will it take some of the pressure off and put a smile on your worker's face?

Answer these questions and you're well on your way to finding the perfect corporate business gift.

One last point. Don't be cheap! Think of the corporate business gift as an investment in your company or career. Go out of your way to make your next corporate gift something that will be remembered. More likely than not, it will pay big dividends down the road. Of course, in a perfect world, alterative motives should be the furthest thing from your mind as you choose your corporate gift. In a perfect world.