Just because most of us are still keeping a close watch on our bank accounts doesn't mean that we won't be giving gifts this holiday season. It just means we need to be smart about what we buy - and make sure that we get the most gift for our money.
While most iPods and iPhones may be too expensive for tight budgets this year, there are still terrific gifts for under US$100 that iPod and iPhone owners will love. Read on to learn how you can create those holiday smiles without breaking the bank.

image copyright Apple Inc.While most iPods can't be had for less than $100, here's one that can be. The iPod Shuffle comes in two models - 2GB and 4GB - that sell for $59 and $79, respectively. While you won't enjoy the multimedia features of iPods with screens or App Store support, this tiny iPod is a perfect gift for an exerciser or an iPod owner who wants a small, lighter companion to their main MP3 player.
It's worth noting that the Shuffle is controlled by the remote attached to the headphones - there are no buttons on the device - so headphone options are limited, but more third-party options are available all the time.

image copyright Apple Inc.This one bumps right up against the $100 mark (it retails for $99), but it's worth it. This useful little gadget connects to your WiFi network and speakers to allow you to
stream music (and share printers and other USB devices) throughout the house. It's a snap to set up, simple to use, and a great, affordable way to create a wireless home audio system. It's a perfect gift for the passionate music fan with a big iTunes library and speakers in most rooms.

image copyright Apple Inc.
image copyright DLOIPods and iPhones have become constant travel companions for millions of people throughout the world. When driving, you rarely want to listen to headphones (to say nothing of the fact that this is illegal in many places); you want to listen to your iPod or iPhone through your car stereo. These kits will help you enjoy your trips a little more, thanks to your iPod and iPhone

image copyright eMusicA single gift is nice, but a gift that keeps on giving all year long is even better. With an eMusic subscription, you can give new music every month - something every iPod lover will cherish. While eMusic previously offered only independent labels, the addition of the Sony catalog was a tremendous expansion of the site and its mainstream music.
EMusic offers a 12 song/month plan for $6.50/month ($77.88 a year) and, if you're willing to spend just a bit above $100, 24 songs/month for $114.90 total.
6. Headphones

image copyright Shure Inc.The headphones that come with the iPod are getting better all the time - and are lightyears beyond the slightly uncomfortable models of just a few years ago. Still, music lovers may look for headphones offering higher performance than the bundled options. Luckily, many good, quality headphone options are out there in the $50-$100 range.

image copyright MophieIf there's a heavy iPhone user in your life, you've probably heard some complaints about the iPhone's battery life. Even the iPhone 3GS, which Apple touts as having better battery life than earlier models, needs a recharge every day or two. And while there are
tricks for squeezing more juice from an iPhone battery, the best way to guarantee long battery life is with an extended battery. These accessories connect to the iPhone and can offer up to 36 additional hours of continuous operation - that's a lot of energy! While there are a number of options, a particular favorite of mine is the Mophie Juice Pack Air.

image copyright Apple Inc.Everyone's got someone on their list who's hard to buy for. Luckily, with gift cards, you can let that person buy for themselves. You've got three options: the iTunes gift card, which can be stocked with $15, $25, $50, or $100 and used to buy content from the iTunes Store; the iPhone gift card, which offers $25-$2500 towards the purchase of an iPhone; or an Apple gift card, for use in Apple Store and online with $25-$2500 on it.

image copyright Apple Inc.No one wants to think about their new gift breaking, but with electronics, especially small, mobile ones that may get dropped, it should be considered. Apple offers protection against damage with its AppleCare protection plan extended warranty. AppleCare costs different amounts depending on what product you're applying it to, and extends the
standard iPod warranty for up to two years. If you can't buy an iPod for someone on your list, at least you can ensure that the one they have keeps working with AppleCare.
Like extended warranties, iPhone insurance can provide coverage for theft and damage of the cherished cell phones belonging to people on your holiday shopping list. Though neither Apple or AT&T offer it, a number of companies - including some insurance companies - will sell iPhone coverage. Prices vary by company and buyer, but many
people are positive about the coverage.