Honestly? They don't need or want anything at age 1. Open a savings account for the child and deposit $100 for his college education. Repeat as desired over time.

this was a favorite with my 3 kids and all our nieces and nephews!

http://www.onestepahead.com/catalog/product.jsp?productId=537330&parentCategoryId=100180&categoryId=105179

Things that interest a 1 year old and last for years: bin of wooden blocks; barrel of fat beads to string together; set of plastic food. None of these is anywhere near $100.

Fisher Price Happy Home (house?). Busy Ball Popper. Leap Frog Spin and Sing Alphabet Zoo Ball.

Does he have any Dr. Seuss books yet? I'd get a collection of them and write in them that they are from you, his aunt. He'll have them forever.

Fisher Price Little People Music Parade Ride-On car. It's like toddler catnip. Melissa & Doug miniature piano. Some pieces toward a set of toy trains & tracks.

For my nephew's fist birthday last year, I bought several things. Clothes, books, 3-4 Melissa and Doug puzzles, and a little Cars car from Target that was about $40.

This is way under your budget, but just gave it to my daughter for her first birthday and it's been a huge hit:

http://www.amazon.com/LeapFrog-Fridge-Farm-Magnetic-Animal/dp/B0001X0DR6/ref=sr_1_1?ie=UTF8&qid=1340219422&sr=8-1&keywords=farm+magnetic+animal+set

Really keeps her occupied while I'm trying to get things done in the kitchen, so I love it, too.

I have no idea what to buy him and his birthday is coming up. Is there something that you found useful/helpful or that the kid absolutely went bonkers over? Price isn't an issue but we would prefer to keep it under 100.

Thanks.