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About $12,450 buys a day racing the track at Shannonville Motorsport Park, near Belleville, Ont., instructor and lunch included. At RaceInc International (416-968-0508, http://www.raceinc.com), you start off in a Mercedes, and finish in an

F1 car. For a more affordable alternative, the Bridgestone/Firestone Racing Academy charges $490 to $890 for a day at Mosport, depending on the number of track sessions. 905-983-1114, http://www.race2000.com

For $2,799 (U.S.), fly from Los Angeles to Auckland, New Zealand, and nab a viewing spot at the 2003 America's Cup in February. An additional $195 reserves a spot on the NZL 40 or NZL 41-two yachts built for the 1995 Cup in San Diego, now used to take tourists on their own private race. For tour packages, log on to http://www.newzealandtourist.com; for the NZL 40 and 41, http://www.sailnewzealand.co.nz

Pick up a dozen pocket handheld Pac-Man games and you'll have fun little gifts on hand (think the mailroom guy or the clerk at Starbucks who makes a perfect

latte). It features multiple skill levels and real arcade sound effects. $29.99 at Radio Shack, http://www.radioshack.com

He's cooked for actors Denzel Washington and Brittany Murphy. Toronto-based chef Terry Henderson will cook 20 healthy meals at your home for $225 plus grocery costs ($110 to $160). Better still, he'll leave you the recipes and serving instructions. Call 1-877-402-3221 or e-mail him at chefterry@personalchefalliance.com

Take it when you can get it. Scotland's legendary St. Andrews-solidly booked from May to end of summer 2003-is offering a winter special for three days of golf, with a guaranteed round on the Old Course. Prices start at just over $400. http://www.standrews.org.uk

Mick Jagger, Queen Elizabeth and Elton John have stayed there. Elizabeth Taylor and Richard Burton were married there. The Royal Suite at the Ritz-Carlton Montreal-celebrating its 90th birthday this year-offers everything you need for a luxe getaway. An opulent 4,000 square feet, it has two bedrooms, a salon with a fireplace, dining room and kitchen. Rates start at $2,500 a night.

For a portrait of yourself or a loved one: Joanne Tod's paintings range from $6,500 for a 16" x 24" to $25,000 for a 48" x 72". E-mail Tod at imjtod@rogers.com

How about your very own action figure? Fly your gift givee to Gentle Giant Studios in Burbank, Calif., for a full-body, three- dimensional digital scan that yields two 15-centimetre freestanding figures. Complete with splashy packaging, for $7,500 (U.S.). Available at Neiman Marcus,1-877-9NM-GIFT or http://www.neimanmarcus.com

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