[fairy74]

I think it depends on the office environment (not necessarily the general culture), I have worked for bosses who definitely considered an expensive gift to be their perogative. Since it is not a very personal office I would give a gift certificate or something similar, wine can raise problems if the boss doesn't drink or has religious prohibitions against alcohol. Even if the office itself is not really "personal" your friend can surely include some personal sentiments on a card (the reasons he is happy to be working for this company, the things he likes about his boss, etc...)