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For the person who already has everything, the traditionally lavish Neiman Marcus Christmas catalog has a few suggestions -- wilderness preservation, for example, or a private Boeing 737 business jetliner.

The Dallas-based luxury department store unveiled its 40th "Christmas Book" Monday, laden as ever with toys and baubles not for the faint of finance.

The annual catalog always features a novelty "His and Her" listing, including such past treasures as matching miniature submarines or Egyptian sarcophagi.

This year's double treat is a bit harder to gift wrap.

"For our special His and Her gift selection, Neiman Marcus has partnered with The Nature Conservancy, a non-profit land conservation organization, to offer a piece of ecologically endangered land, to be named for a loved one and protected for millenniums to come," said Sharen Jester Turney, president and chief executive of NM Direct, the retailer's direct marketing and catalog division.

The price tag for each plot of U.S. land is $200,000 but can bring with it a tax deduction, Ms. Turney told a news conference at the chain's flagship store in downtown Dallas.

For those who prefer a little more noise and horsepower, Neiman Marcus is offering the business version of the Boeing 737 as its most expensive item ever.

Customers decide on final fittings, so the unfinished jet, which can be configured to seat from 15 to 50, is listed for $35,250,000. Finishing will add $8 million to $10 million.

"Not all the Christmas Book gifts are extravagant," Ms. Turney said. One of the cheapest is the sponsorship of an acre of rain forest through the Nature Conservancy. That's only $35 and also tax-deductible.

Neiman Marcus, which is 54 percent owned by publisher Harcourt General, has 33 stores in 20 states and the District of Columbia, with a concentration in Texas and California.

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