Amazon has this Seinfeld: The Complete Series 33 DVD Set for just $39.99 (down from $71.37)! This would make an excellent gift for the sitcom lovers.
Remember that Amazon prices can change very quickly, so I cannot guarantee how long this price will stick around. Make sure to double check the price before you purchase. Make sure to check out the Amazon deals section on Bargain Blessings for more bargains!