We think this is truly a gift for the person who has everything…provided he or she already owns an iPod. It’s the Tune-In Bed, a fully-functional bed built with two 4” speakers, volume control and audio connections! Just hook up your iPod (or any MP3 player) and enjoy complete surround sound as you doze off to sleep…or engage in other bedroom activities *wink*. The headboard is upholstered in cotton twill, and the wood frame is available in two colors. Available in twin, full and Queen size, ranging from $699-$999.