Gather your thoughts on the gift. Was it something you had asked for or a gift the recipient knew you wanted? Or was it a thoughtful gift with special meaning?
Write a first draft. If you're not certain about what you want to say, you may wish to write your thank-you message first on a scrap piece of paper, then copy it onto a card or stationery.
Write about the gift and your reaction to it. Be polite, whether you liked the gift or not. Find something positive to say about it, such as where in your home you might place it or that you did not have anything like it.
If the gift was money or a gift card, indicate how you plan to spend it, such as on a special item for your home or a treat for yourself.
Acknowledge the gift giver's thoughtfulness. If the gift was given in person, you can add that it was pleasant to see her or that the social event was enjoyable.
Thank the giver again for the gift. Close the note with good wishes, such as writing that you hope all is well, that he is enjoying the holidays or that you hope to meet again soon.