As the question says gift, I feel like my response should be a fiscal item. Jewelry from my husband to mark special occasions, my Pandora bracelet with charms marking different life events.

But a gift could be so many things. My kids are a gift, making my family whole, bringing us joy!
Holidays and days out are a gift, where we can enjoy each moment, live in the present. 🥰

So, after a lot of overthinking, I guess my most memorable gift would be time spent with loved ones. Those special memories of days that you can never recreate again with loved ones that have passed, and time creating new memories that become special moments in life which will not be forgotten. Those would be the most memorable gifts I have received and ones to treasure.