THE AMAZON KINDLE

The perfect gift
unless you hate to read. This gift was the hot-ticket item last year. Grabbing a Kindle in 2009 meant forking over $250. The Kindle has made improvements, and has come down in price. This year you can grab yourself this portable reader for just $139. So, if you havent worn out the battery, you can expect to net a max of $119 at an online auction. It doesnt cover the cost, but thats the beauty of not dealing with the cost in the first place.
IPOD TOUCH

A great gift for anyone, unless that anyone has an iPhone. Apples latest touch screen iPod was selling for big bucks last Christmas. Getting the 32GB model would have set someone back close to $400. This, of course, is thanks to the devices WiFi. The good news is that you can still sell it online for a pretty penny. The rate for a used iPod Touch is between $220 and $372. The money you make off this gift is enough to fund most of your Christmas shopping this year.
CALL OF DUTY: MODERN WARFARE 2

Nothing says Merry Christmas like a chance to shoot up the Al-Qaeda. Call of Duty was all the rage last holiday season. Stores were selling copies faster than they could get them in. Whoever got this gift for you dropped $59.99 last holiday season. If you want to dump this gift on someone who will actually enjoy it, youre looking at about $32.99. Its not much, but in the gaming industry, last years game is practically obsolete.
GUITAR HERO 5

This is the gift that makes you remember why you hated guitar players in high school. Someone thought it would be fun for you to channel your inner rock star, but you didnt feel the same way. If you are looking to dump this gift, there is good news: it seems that the resale value on Guitar Hero 5 is pretty high. What cost your loved one $72.99 will still resell between $49 and $69. Reselling a gift you hated for that much money might actually make you want to rock out.
FLIP CAMCORDER

The gift you liked until you realized you have no moments worth capturing. A year ago the Flip Camcorder was all the rage. This pocket-sized camcorder is equipped with a USB port so you can take your videos and load them right to video sites like YouTube. The higher-end camcorder was retailing at $249. However, in the world of electronics, this camera quickly became outdated. Now you could resell this smart little invention for as low as $129.
Nintendo Wii

This is the perfect gift (that is, if you are 14). The Wii was on everyones wish list last Christmas. Everyone, from children to adults, was amazed by how stupid you could look playing a video game. Of course, the price to look foolish wasnt cheap. A new Wii last year (console only) would have set you back $199. This year, selling it online wont net you quite that much. Dont be discouraged, though, the Wii can still bring home $119.
XBOX 360

A perfect gift if you are looking for reasons to never leave your house again, the 360 was the complete game console. It allowed you to get online, play CDs, watch Blu-Ray movies, and occasionally play video games. Someone had to drop a lot of cash on you with this gift; it retailed for nearly $400 last Christmas. If you want to sell it now you are looking at getting somewhere in the neighborhood of $139. The lesson here is if you want the hottest video game console just wait a year. At that point you can steal it for far less than it is worth.
CONCLUSION
Not every gift is going to make you happy. These hot items from last Christmas may not have been your bag. The good news is there is still a thriving online community that is interested in taking gifts off your hands and there's always a way to sell it online. Be a bit appreciative before you go bashing the people that got you these gifts: your loved ones spent lots of cash to make you happy, so practice discretion when dumping it out the back door.
http://www.voiceovertimes.com/2008/01/23/us-video-game-sales-soar-to-record-179-billion-dollars/