Use a plastic sand pail for the container and then add some or all of the following items:

• Beach Ball
• Beach Towel
• Blow-raft or swim ring (these could also be used for containers depending on how large you want the gift)
• Water Wings
• Flip-flops
• Frisbee
• Plastic Shovel
• Sand Molds
• Sunglasses
• Snacks and/or Candy Bars
• Suntan Lotion
• Swim Goggles/Mask

You can blow up the beach ball, water wings or any inflatable water toy to make the basket appear fuller.