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!
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When I don't know what to give I look for what the person likes to do. How about a favorite store they shop at, restaurant they go to often, and get them a gift certificate or card.