Eli also got a Leapster 2 Leapfrog Learning system. This was the item that blew our budget out the window.
The console itself was purchased for $39.99 at Target (I had a $10 off coupon) however the games were $22 a peice (2); plus a carrying case ($14.99). Put Santa at a total of $99.99 just for this system. We didn't purchase the game charger ($19.99) as we weren't sure how often the game would get used.
This is my favorite Christmas gift Eli got. He got the Star Wars Jedi Mind Games cartridge (focus on reading) and a Scooby Doo Mystery Game (focus on math and logic). Both of these games cater to his age and development. As he passes basic concepts, the game gets harder and teaches new concepts.
Eli only plays this when he gets kicked off of the Wii (see Lego Batman review) or we are in the car. He thinks he is a big kid because his older cousins both got a DS for Christmas and this seems to him to be the same thing.
Even though this was an entirely emotional purchase (it was late, I was at Target, feeling sorry for poor Eli who would only get five or six presents) I'm still glad we did get it for him. We mostly stayed within budget for everyone else and we very rarely splurge.