To start, you can't have a spa related gift basket, or at least it is going to appeal to a smaller number of men. Secondly, your gift basket should have less chocolate in it than a similar basket would for women. As we all know women love their chocolate, much more so than the average man does.
Lastly, what should the basket include? Anything to do with sports is usually a good choice. Golf is a good fit because the demographics of the game of the golf closely match the demographics of people who would be most likely to buy a luxury gift basket for men. In total, like you have to do when selling anything...know your audience!
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