The best gift I've ever received was the gift of life from my parents. For that gift includes all other gifts. Though one also wonders if it truly can be classified as a gift to me, since my conception was an accident and really my parents were just doing it for their own benefit.
I believe the best gift that I have ever received was from my mom. When my son was a baby she took a picture of him to the jewelry store. They took that picture and etched the image of my son onto a charm. It was and still is beautiful. I never take it off.
My boyfriend bought me a computer last year. It was a mac mini and it is the best computer I have ever had. Photography is my hobby and it's great to use this computer over my pathetic dell lap top.