I need to know what to get a one year old boy who really isn't lacking
in anything. i am looking to spend about $75 - $100. Please help me. 
These are good friends of ours so we would like to get the boy
something nice and useful.  I was thinking of a sandbox from Pottery
Barn but they are all sold out.

Does he have a silver cup?  Mine are a bit dented and scratched from
use in my highchair:  the smaller dented one for juice, the more
substantial one for milk and scratched from teething.  It would be
great for mint julips.

Next choice:  child's spoon, fork and pusher set.

That may spring the budget, but I'm for gifts of lasting quality.

Myoarin

A one year old child will have no specific wishes, and will be unable
to express any satisfaction or gratitude. Offer to babysit the kid of
an evening and send the parent(s) down to the pub with the cash you
intended to use for the present. Alternatively, give a little
something to cheer up the harassed mum.