Every day is opening night.

“Counting Down to Christmas”

Ladies and gents,

It’s the most wonderful time of the year (if you find crushing credit card debt and full body bloating wonderful), so in the spirit of the season I offer you, dear readers, this list of my favorite gifts for 2012.

If your loved one is a devotee of all things showbiz (and if you’re reading my column, I’m guessing you have at least one person on your list that fits the bill), then the perfect gift the new book penned by Variety topper Timothy Gray: Variety: An Illustrated History of the World from the Most Important Magazine in Hollywood. The book brings into sharp focus the extent to which American culture is influenced – even defined – by H’w’d. Rizzoli is the distrib, and it’s already a crix fave. I predict whammo biz!

If your loved one is a superhero with a packed schedule, then the perfect gift is The Men of SPIDER-MAN Turn Off The Dark 2013-2014 Calendar, which will allow the recipient marvel at hunky men in spandex while planning the next 14 months of his/her life. The best part is that all proceeds go to Broadway Cares/Equity Fights AIDS.

If your loved one is a crusader in the fight for equal rights, then the perfect gift is a Level Three Membership to The Ally Coalition. The membership package comes with the full line of endlessly-chic-and-socially-conscious merch from the good people at the Ally Coalition (the band Fun. and designer Rachel Antonoff), as well as the unshakably wonderful feeling that comes with helping to change the world. For more info on The Ally Coalition, please visit http://www.theallycoalition.org.

If your loved on is an encyclopedia on all-things-theatrical, then the perfect gift is Carrie: Premiere Cast Recording. Theater aficionados waited decades for this and I’m thrilled to report it delivers! With killer vocals (especially by stars Molly Ranson and Marin Mazzie) and a surprisingly effective score, this Sh-K-Boom recording is bound to have its lucky recipient belting along well into 2013.

And for those of you who tend to feel lost and helpless this time of year, please refer to my short list of tips to ensure a pleasant and healthful holiday season: http://www.oandmco.com/blog/entry/happy-holidays/. Oh, and you’ll have to forgive (it is, after, all the season of forgiveness) the fact that I seem to have recycled some material on credit card debt and bloating. As I often say, if you can’t quote someone brilliant, quote yourself!

As always, a toast of something sparkling to you and yours!