I dont have a set amount. DD's first Christmas we spent about $200+ on her & I found it to be alot wasted but I learnt from that. Only buy things that will actually get used!!

DS's first Christmas I would have been lucky to spend $50 (maybe even $20... I cant remember what I got him but it was something that got used... like a rattle & books or something like that )

This Christmas DS is getting a little 6v quad bike that I got on special for $60 from Target earlier this year, I was going to give it to him for his birthday but didnt think he was big enough so he gets it for Christmas now LOL He'll also get a few stocking fillers, boys dvd's/books etc

DD asked for a barbie & the 3 muskateers toy cat or dog thing that moves & comes with the DVD so I've layby'd that & she's also getting a few stocking fillers like a barbie Wii game that was on sale & some sunnies she chose from a discount store... mainly cheap things but things she'll actually use.