Memory Foam is everywhere and it makes a perfect gift for anyone you know. Your wife or significant other would be absolutely tickled with any one of a wide range of gifts available in memory foam.

Memory foam sleep masks make a great, low cost, gift idea for anyone who likes it dark in the room they're sleeping in. They are especially useful for those who enjoy "sleeping in" but don't want the sun shining into their eyes and waking them up.

You also might consider buying the memory foam sleep mask as a gift for a shift-worker or someone who likes an afternoon nap to catch up on sleep.

The non-pressure feel of memory foam makes it a perfect material for sleep masks because the won't cut off circulation and they remain comfortable to the sleeper all night.

Expect to pay from $10 to $30 for a quality memory foam sleep mask.

Another low cost Christmas gift idea is a pair of memory foam slippers. These slippers are great for indoors or outdoors.

These are ideal for someone wanting a quick, easy to slip on shoe to run out for the morning paper or to keep your feet cozy and warm while lounging around the house.

The memory foam cradles your feet in comfort by conforming to the exact shape and size of your feet. Warm, cozy and comfortable, these memory foam slippers will make someone very happy.

Expect to pay $39 to $79 for this gift.

Memory foam pillows come in a vast variety of shapes and sizes.

Memory foam contour pillows are the ones, you see a lot on television, that have a "roll" on one side to put the proper curved support in your neck while you sleep.

There are "regular shaped" pillows that are made from memory foam also...even memory foam body pillows. The body pillows are especially wonderful for expectant mothers who need special support while sleeping.

There are smaller memory foam travel pillows, either contoured or u-shaped to surround your neck.

Memory foam pillows vary widely in price, but you can expect to pay $79 for the travel size to $165 for a good king size or body pillow.

If you are on a higher limit budget, you might consider a memory foam topper.

Toppers range, in quality, from the very low to the very high.

The low end toppers are made from less dense foam...usually, 2 lb. to 3.5 lb. density, and they don't give you the proper support that you would expect from memory foam.. You can count on the foam returning to it's shape for about 6 or 8 months on the cheaper toppers. After that, they will be pretty worthless.

The better toppers are made from 4 lb. to 5 lb. foam and will hold up for several years. They will give you better support and last much longer than the cheaper ones.

A high density memory foam topper will provide the most support you can expect from a memory foam topper, but they aren't in the same league as a full memory foam mattress set.

Cheaper toppers will, typically be in the $99 to $299 category.

You'll pay $299 to $499 for a middle grade topper and $500 to $900 for the best toppers.

Now matter how you slice it, a gift of memory foam will make you mighty popular with the girl of your dreams.