I've been making a comprehensive list of gear that I need recently, not because of Christmas so much but because I genuinely didn't know what I actually wanted, and most if not all of my gear is old and bashed up and needs either refurbishing or replacing.
So far I've done cymbals and heads. Any of these for Christmas would be rather nice:
Paiste 2002 14" Wild Hats (to replace some extremely battered Paiste 200 hats I bought off ebay for £12)
Paiste 2002 22" Wild Ride (to replace my two Paiste 400s, 20" and 22", also off ebay for about £45 each)
Paiste 2002 16" Crash (to replace a Sabian AAXplosion 16" crash with an enormous chunk missing on one side, which I'm not certain I was even responsible for. This one was new, a warranty replacement after the same happened to its predecessor)
Paiste 2002 17" Wild Crash (to replace a Super Zyn 16", possibly a 5-Star, also off ebay for about £50)
Or even:
Paiste 2002 8" Splash (never owned a splash before)
Paiste 2002 19" Wild Crash (never had three crash cymbals before)
Paiste 2002 16" China (to augment/replace my Zildjian Z Custom 20" china, which is probably the best cymbal I own...just has a very deep sound, which I haven't quite reconciled with my other cymbals or the way I'm used to playing...it is nice though)
Some new drum heads would be nice too, I've been using the same ones for a long time. Even just my snare would be nice, the bottom head on there is the original paper-thin Ludwig head from when my LM402 was bought new in 2005! I don't have easy access to my full kit at the moment, but that's got seriously battered pinstripes on the toms and sound control heads on the reso sides that might have been bought in the 80s when the kit was new...
...or possibly some replacement hardware bits for the toms, which you need a spanner/wrench to do up and undo...that's not good. How did anyone ever put up with that?