Yes there is .. Talent ! But you cant give it to him ..

Just kidding ..
Why dont you just ask him what he would like in the way of carving ?
You can ask every woodcarver on this board what he or she would like for christmas and you would probably get different answers everywhere ..
Look at what he likes to carve and the type of tools he uses and that might give you idea ...
Better yet .. get your wife or mother to hint around to him what he would like .. Then work from there ..
Every carver wants something different .. but just general things to think about all carvers use are carving gloves and most important ..
A subscription to Woodcarving Illustrated , .. If he already has that .. there is also some other carving magazines .. .. and also carving books related his type of carving .. Wood carving Illustrated and fox chapel have excellent carving books on any subject ..
But first Woodcarving Illustrated .. Also sign him up on this board for the message board ..
Sorry .. I couldnt think of more ..
Gene