Those are some of the questions gift givers face when they wish to surprise friends or family members with theatre tickets for the holidays. To eliminate such guesswork, Theatre Development Fund is once again offering TKTS Gift Certificates. Available in denominations of $25, $50 and $100, TKTS Gift Certificates work like cash at the two Manhattan TKTS ticket booths, located in Times Square (temporarily outside the Marriott Marquis on 46th Street between Broadway and Eighth Avenue) and in Lower Manhattan at the South Street Seaport (corner of Front and John streets). The two TKTS booths enable theatregoers to purchase same-day discount theatre tickets to productions on and Off-Broadway.

Interested ticket buyers can purchase the gift certificates in three ways: at the aforementioned TKTS booths (cash or traveler's checks), on line at TDF's website (credit cards only) or by phone at (212) 221-0885, ext. 246 (credit cards only).

Theatre Development Fund is located on the web at www.tdf.org.