I found good gift ideas for 40th birthday. I added the link where I found the ideas in related link section, in case you need it. A bottle of wine and some aged cheese in a nice gift basket that made by yourself. Don't forget to put a card with encouraging quotes such as : "Now is the time to enjoy the finer things in life." to make him feel always young. Good luck!
a 27 year old woman.
a 36 year old women?? are maybe two?? lol
anything apropret
Your presence is the best present for a 100 year old woman.
a dildo
A car.
A poo!
A webkinz they have girl and boy ones
1776 by Pablo Mendez
poo!A laptop or a Smartphone
If he's your friend then he any gift would be a great gift so yes^^
The best gift is a little game that makes some sounds