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Pee-Pee Teepees

$14 plus shipping and handling from Uncommon Goods, 303 W. 10th St., 2nd Floor, New York, N.Y. 10014, 888-365-0056 (fax 212-462-0090);

Suggested by Barbara Price of Washington, D.C.

Do you have anyone on your gift list who's the parent of a baby boy? If so, here's a nice way to express the thoughtful holiday message: ''Don't get sprayed with urine.'' This is a little cone that you place over the little boy's strategic region during diaper-changing to protect you in case he chooses that moment -- as little boys so often do -- to demonstrate his range and accuracy. In a pinch, this product also makes a fun party hat for people with very small heads, although before you use it for that purpose you should make sure it has not been used previously by a baby boy.

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