 Stephen P. DeVere, Louisiana State University Clifford D. Scott, Louisiana State University William L. Shulby, University of Colorado ABSTRACT - The authors attempt to assess consumer attitudes towards two gift-giving occasions. Certain consumer perceptions are found to be common to both occasions; other perceptions are found to differ. The authors conclude that gift-giving is a marketing content area worthy of further examination. A preliminary scale is presented to assist the research process for further investigation of gift-giving behavior. 