Thinking of Giving Clothes as a Gift? There`s one Recipient on your Gift List Who`s Sure to be Thrilled.

When it comes to the art of giving, a gift of clothes is fraught with peril. We`ve all had encounters from the receiving end. We all have stories to tell. If you don`t, you will, just give it time.

Mine started early. My grandmother, having survived the Depression, knew how to stretch a dollar. Buying clothes for her grandkids meant getting everything 3 or 4 sizes too big so we could "grow into it". We endured our baggy clothes, with the sleeves and pant legs rolled up, until we were finally big enough to wear them with dignity. By which time we`d more or less destroyed them.

Then there`s my husband. Heaven forbid I should try to give the man a Polo shirt with an uneven hemline. Polos are usually made longer in the back to help them stay "tucked", but hubby goes un-tucked -- always. He shuns any shirt that breaks his rule, no matter how subtly. For an otherwise easy-going guy, it`s almost perverse.

If you must give clothes this season, there`s one giftee on your list sure to look great in any outfit you buy him. He`ll wear your gift with pride and appreciation, head held high and tail wagging.

That`s right, your dog. Or your best friend`s dog. It`s so easy it`s almost a no-brainer.

Dogs love any kind of attention you lavish on them. So, Spike will wear his outfit - whether it`s cute or ridiculous - as soon as he sees how happy it makes hiss owner. Fido will eat up all that extra attention he gets from strangers. And Fifi might even learn to Vogue for the camera.

Clothes shopping for dogs is a lot like clothes shopping for babies. Unless you`re going for practicality, cuteness is the bottom line. And it`s easy to accomplish, given that any dog wearing clothes looks pretty darned cute.

Choices in dog clothes range from winter sweaters to football jerseys and summer tees. You can get a set of flannel PJ`s for bedtime or a terry robe for after bath. There`s even an entire line of Harley clothes for dogs, complete with leather cap and studded collar. Dog costumes made for parties and holidays are just too cute for words.

If you really want your gift to be a hit wi