If you want your friend or relative to get beaten up, this is the perfect gift for them. The iCap is an MP3 player with a speaker mounted on the brim of the cap. It holds 1GB of songs, features an FM tuner, voice recorder, and if you want to defeat the purpose of it you can plug in your headphones in a line out jack.
Buy one here for only $99.95 (free shipping!). Because the holidays are about sharing your crappy music with everyone around you, at all times.