From Cosmopolitan magazine. Regifting rules. Just because a present doesn't work for you doesn't mean it should go to waste.
Regift Rule 1 -- Never regift a present you've already used even once, it's just tacky.
Regift Rule 2 -- Inspect before you wrap. Look for things like fingerprints on a bottle of wine, old sell-by dates on food, or missing warranty cards from appliances or electronics.
Regift Rule 3 -- Rewrap the present in a decorative gift bag or a plain while box with tissue paper. If your regift has a few items, opt for a cellophane-wrapped basket, tied with colorful ribbon.
Regift Rule 4 - Do not go back to the store you know it's from and try to get a bag. Should your giftee go to return it, she'll be in a for an unpleasant surprise when she finds out that product hasn't been in stock for the past two years.