Always looking for that perfect Christmas gift for the person who has everything, Neiman Marcus has put the ultimate commuter vehicle in this year's catalog - the Moller M400 Skycar. The ethanol-fueled Skycar is said to be capable of speeds over 350 mph, and gets 21 mpg.

The Skycar has been under development for a (very) long time, but according to NM, a "limited number" of the vertical takeoff and landing plane will be available within the next three years. Offered for sale this year is the prototype version. Considering that its first manned, un-tethered flight will only happen in the next couple of months, this has to be one of your riskier gifts. Oh, and the lucky recipient will need to get Federal Aviation Administration authorization.

How much does it cost? Let's just say, if you have to ask, you can't afford it.

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