Santa is putting together his list of Christmas goodies to leave under the tree in the wee hours of December 24th. If you haven't started writing your letter to Santa, best start now (and while you're at it remind the kids to do the same!) to get the latest and best in tech toys.

Putting aside size, which doesn't count since the best gifts can come in little packages, there is Motorola's latest Universal Bluetooth headset, the MOTOPURE H12 1 which makes it possible to hold phone conversations in noisy environments thanks to the audio-enhancing technology, CrystalTalk. The small, silver metal headset weighs just 12 grams and has been designed ergonomically to fit snugly in any ear.

Another little box that won't disappoint once unwrapped, is the latest version of the Creative ZEN. The credit card-sized music, video and photo player now comes in 32GB. This is the world's first 32GB flash memory-based portable media player. It offers users a 2.5 inch screen and storage of up to 8,000 songs in MP3, WMA and unprotected AAC formats, as well as more than 100 hours of video.

Those who travel much will appreciate the LapDesk from Targus. It will support a laptop or PDA keyboard when placed on any surface, whether lap or aeroplane tray, while cooling the device by keeping it raised with the LapDesk's sturdy legs. Also handy is the retractable 3-in-1 cable that offers USB and Ethernet connection as well as mini USB phone charging.

In the mobile phone department, there are loads to choose from. One of the latest will be the Nokia N82 with built-in GPS and Nokia Maps, WLAN, and orientation sensor for portrait and landscape mode which will come in useful after using the 5 megapixel camera with Carl Zeiss optics and xenon flash.

Also new on the market is LG's Viewty or KU990. It also sports a 5 megapixel camera for still photos and video capturing that can go up to four times the usual speed of 30 frames per second.

Those wishing for a smartphone gift-wrapped, will have the choice narrowing to the Nokia E90,Communicator and the MotoQ 9h. The Nokia E90 sports a keypad when you need a phone and a QWERTY keyboard that's comfortable to use when you need to work. Its stylish mocha shade hides the fact that you'll have a desktop in your hands with its full suite of programs and connectivity. The MotoQ 9h from Motorola is fuss-free with keyboard outside and Windows Mobile6 inside. It is user-friendly with intuitive short-cuts and programs, offers 3.5G connection for access anytime, and is light enough to carry about even for the weekend jaunts.

If it's a camera you want, Canon has a few nifty new releases such as the G9 with 12 megapixels and 6 times zoom for those who want the semi-pro feel without the price tag and bulk. Even more handy is the IXUS 960, which also offers 12 megapxels but with 3.7 zoom. There are however,enough manual options in the IXUS that will keep happy those who want some control over their picture-taking.

Turning to computing, the very practical may choose software. Security in a box is a good choice since everyone needs it and here, the choice would be Symantec's 360 since it covers most bases. There's also F-secure with its latest for internet security bundled with mobile security.

If all that makes you seem a little boring, then go to the other extreme, ask for the Leopard... and if you don't have a Mac, then it's an even better excuse to hope for one under the Christmas tree.

The Mac users who have yet to get the OS, really shouldn't wait. It is not just "a whole lot more stuff" but 'stuff' that will give you a whole lot more from your Mac. Those upgrading their OS will find their system working much faster. In terms of features (and there are more than 300) Mac-users will find that they can log in to all their chat accounts simultaneously with iChat as well as exchange documents with friends in real time.

The snap-happy Mac-users will love uploading their photos as the Leopard will help categorise different photos and hide the bad ones, while movies-making buffs will enjoy the simpler drag and drop interface of iMovie.

Leopard also offers the full version of Boot Camp so those who need to use Windows in their Intel Mac can easily switch between the two platforms smoothly.

If you don't want to break Santa's bank and have only a small tree, go for the iPod Touch. It will have all that you want and need, from built-in Internet connection to storage for videos, music and photos. It's also easy to take out and show-off since it's too hard to ignore the sexy and sleek finish with generous, clear screen and easy to use interface.

Those who can say that price and size is not an option can go ahead and wish for the slim, anodised aluminium framed, all-in-one iMac with Intel Core 2 Duo and speeds up to 2.8GHz.

The road warrior may however have to settle for a Windows-based device especially if constant connectivity is key. Fujitsu just launched its winter series which offers built-in 3.5G connectivity. This can be seen in a range of devices, from the palm-sized LifeBook U1010 - the world's smallest tablet-convertible UMPC, to the innovative SlimEdge LifeBook S6510 with a generous 14 inch housed in a 13 inch laptop. All you need is to pop-in a data card from a service provider to get online wherever you are.

To carry about your laptop, Targus' new range includes colourful slip cases made of bubble foam material and finished with rubberised zipper pulls for MacBooks and PC laptops. There are also backpacks that will house the laptop along with everything else you can think of, from pen to music player (with built-in headphone extension cables).

Finally, if Christmas and the rest of the 364 days (behind and ahead!) reads STRESS, then ask for the latest from Osim - the uSpace. It's a massage chair with a 'hood' that promises to cocoon the user in relaxing colours and lights that will play as the muscles of the body are massaged. You can also use it to simply hide, just pull down the hood!

Tech gifts can come in all shapes, types and sizes which make them really fun to receive. So whether you've been naughty or nice, get your Christmas list ready!