READY-TO-WEAR shirts in appealing colour combinations and in a variety of comfortable fabrics can be a worthwhile gift. Whether casual or formal, a top-of-the-line selection is available at Marks and Spencer. It includes a range in a slimmer-fitting shirts which has been tailored for the Asian male. In addition, there are matching shirt and tie sets which eliminate the time needed to get the right match. All shirts have been designed with three stylish collar shapes: cut-away, classic and button down. 'The cut-away shirts are coming back into fashion and are perfect to wear with a wider tie,' said Tracey Nelson, the store's regional marketing manager. Formal shirts are made of easy-care cotton - which makes ironing simple - as well as polyester. There is also a range of super-soft shirts for extra comfort. Super-soft shirts reflect the latest Italian designer look. Mid-tones, like strawberry, warm yellow and blue haze for a summery look, are an alternative to the classic shirts in more conservative white and blue. Cotton shirts with grand dad and reverse collars are another good summer choice. All the shirts are available in two fits; regular and tailored. 'We have a great range of button-neck T-shirts with knitted collars,' Ms Nelson said. 'This style is always in fashion.' Shirts cost between $250 and $400, and T-shirts between $125 and $175. One of the most unusual and fun items is a collection of reversible leather belts which sell from $150. Combinations, such as burgundy and black, or grey and brown, offer men the chance to match the colour of the belt with the outfit. 'The belts are versatile and easy to use . . . simply flip over the buckle and you give your dad two presents in one,' Ms Nelson said. Snazzy, adjustable braces ($175) add a touch of humour and individual style to an outfit. Many are patterned and include tartan and minimal prints and most are vibrant red or blue. Boat shoes, or espadrilles, are a good gift idea for someone whose father enjoys taking things easy. They cost $125. Those who choose the wrong size or colour can take the item back to M&S and exchange it. Another ideal gift is a selection of Woodspice toiletries. Prices start at $25. Ready-made gift boxes are $150 and, for those who feel like splashing out, composite baskets are available at $250. 'The Woodspice collection has a classic fragrance and none of the items has been tested on animals,' Ms Nelson said.