This list gets harder because there are a LOT more choices to make. Books are always a great gift - get your childhood favorite - Good Night Moon or Where the Wild Things Are - in French, Spanish, German, etc. An audio cd is fun, something to listen to in the car - music or a story, if they can understand the story.
DVDs teach even more, especially for visual learners - Dora the Explorer, Barney, Sesame Street or Caillou in French, Momo or Asterix in German, or a Sesame dvd to teach Arabic. A CD-ROM is the most effective - combining auditory learning with visual learning and interactive as well.
Educorock Español CD-ROM is only $15.00 and fun for teaching basic Spanish through 4 songs.