The deadline for delivery before Christmas has passed for virtually all merchants.  One way to get around it is to send electronic gift certificate to the intended recipients.  Here is a list of some merchants that offer electronic gift certificates that can be delivered either immediately or within less than 24 hours.

• Amazon.com: E-mail Gift Card or Printable Gift Card (immediate delivery)
• Walmart.com: E-mail eGift Card (delivery within hours)
• Macy's: E-mail Gift Card (delivery within 24 hours and can be used online and in-store)
• Target.com: E-mail Gift Card (delivery within hours)
• Barnes & Noble.com: E-mail Gift Card (immediate delivery)
• Borders: E-mail Gift Card (delivery within 24 hours and can be used online and in-store)
• Newegg.com: E-mail Gift Card (delivery within hours)
• CompUSA: E-mail Gift Card (Remember to select delivery via e-mail)
• Circuit City: E-mail Gift Card (Remember to select delivery via e-mail)
• TigerDirect: E-mail Gift Card (Remember to select delivery via e-mail)