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If it a boy give him a car or trucks
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Source(s):
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Give him (or her) some US Savings Bonds. He's too young to care about different toys—and besides, he'll have enough toys from everyone else getting presents for him. But Savings Bonds are a gift that his parents can appreciate—they'll help establish a college savings fund for him.
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A good toy would be one that encourages the toddler to use both fine and gross motor skills. A toy that has the child walking around like a walker, or standing like a stand up activity table. Make sure the toy has good reviews on line, and isn't currently being recalled by the manufacturer too. My source is a toy that I am eyeing for my 8 month old.
Source(s):
http://www.amazon.com/LeapFrog-Learn-Groove-Musical-Table/dp/B000ETRENI/ref...

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A one year old child is in the sensory motor stage of child development, so a good toy would be one that they can recognize shapes. Children this age love toys like blocks they can put into place on a dashboard, or toys that make noise in doing so.

Here is a list of great toys that hold a 1 year old child's attention:
http://www.amazon.com/Toys-that-hold-attention-year/lm/R2EK9ZPAFDN3LC

I recommend the Fisher Price Peek-A-Blocks: Shape Sorter http://www.amazon.com/Fisher-Price-Peek-A-Blocks-Shape-Sorter/dp/B0002YDPRO/ref=cm_lmf_tit_1

Also, my nephew just turned one, and he loves Elmo, so maybe you can find a toy with Elmo.

Watch the video, as children 1 and younger really enjoy toys like this!
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I love toddler activity cubes. They're a lot of fun for toddlers, and he/she will still have fun with it when he/she is older.

http://www.nextag.com/activity-cube/search-html
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I got this Fisher-Price Go Baby Go! Bounce & Spin Zebra for a 1st birthday gift earlier this year. It was a huge hit. Not only did the gift recipient love it, but all of his little toddler friends wanted to ride it too! It is recommended for ages 1 to 3 years. It's $40 at Toys-r-us.

http://www.toysrus.com/product/index.jsp?productId=2298888
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All babies will love a nintendo DS.....they have lot's of educational games.
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Plastic baseball bat to wake up mommy with? I am kidding

Actually one year olds love cardboard boxes to play in
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Wooden Table Top Puzzles
Source(s):
http://store.littlefolkspuzzle.com/servlet/-strse-Wooden-Table-Top-Puzzles/...

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wrap up some large cardboard boxes. the bigger the better. kids love boxes.
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a baby rattle
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When our first boy was one we gave him a ridiculous number of toys. But what he loved best was this huge cardboard box in which I cut a door and some windows. He could color on it too.
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When my son was turning 1 his uncle got him a DVD box set of The Wiggles and he loved it, he watched them up until he turned 3 so I'd think that would be a great gift to give.

http://www.youtube.com/watch?v=ey55AEW3muA
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While parents do not like noise, little ones cannot get enough.

One item being educational as well as noisy (sort of) is the "Leap Frog" Learn and Grove Animal Sounds Guitar. They can listen to animal sounds and even learn to count. It is adorable.
Source(s):
Two toddlers in my neighborhood; verified correct name with about.com

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Think Geek has now got some gifts for youngsters that are cool and educational, and impossibly cute.

http://www.thinkgeek.com/geek-kids/
Source(s):
http://www.thinkgeek.com/geek-kids/

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Your Baby Can Read DVD set, books, and flashcards by Dr. Robert Titzer. I didn't find this until my youngest was 2. She was reading by 3. Can you think of a better investment in a child's future than to insure their educational success? And they'll have so much more fun, because learning will never be a struggle. While other kids are inside at age 7 struggling through homework, they'll be done and playing.

This is all the rage in Asia and Australia and becoming so here. Last time I heard the manufacturer couldn't keep up with orders so your best bet is Ebay.
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I don't know your budget , but here's what i think----

Go for a compromise-

*Use 75% of what you intend to give , in an investment of your choosing. He can then buy what he wants when he is old enough.

I would suggest to buy them a few shares of Disney

You will need the name one of the baby's parent, so they can be named the custodian and the social security number of the baby.
You can give them a dividend reinvestment plan (DRIP) using Disney stock

The parents or you can always add to this gift


*With the remaining 25% buy him something that can play with right now.
I can think of quite a few gifts within the range of $10-$100. Here are 2 of them --

1. Tickle Me Elmo -- Price: $89.99
http://i2.iofferphoto.com/img/item/298/485/71/TICKLE_ME_ELMO_TMX.jpg
LINK TO BUY--
http://www.amazon.com/Fisher-Price-T-M-X-Tickle-Me-Elmo/dp/B000ETRE0Q


2.Fisher-Price T.M.X. Tickle Me Ernie-- $15.99
http://images.amazon.com/images/G/01/toys/detail-page/B000NVW0AO-1.jpg
http://www.amazon.com/gp/product/B000NVW0AO/ref=s9cpic_c1_img5-rfc_g1?pf_rd_m=ATVPDKIKX0DER&pf_rd_s=center-2&pf_rd_r=14E1898HCMKJWTVHGQRJ&pf_rd_t=101&pf_rd_p=463383371&pf_rd_i=507846

For more just go to AMAZON.COM and search, you will get a whole bunch of ideas


You can also buy an iBond (inflation adjusted US Savings Bond). It appreciates tax deferred until he cashes iT
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You can give a one year old a leap frog book. He/she will love it.
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