What is best Christmas gift for girlfriend?  

I think girls love jewellery so giving them something of that category would be best and she would definitely like it too.
Dress would also work but still I would prefer a ring or if more costilier than a necklace would be perfect.

make a dinner for her.

Plan a special date to take her on... what does she like? For instance I would really enjoy a surprise date - I'd want to know it was happening, but not necessarily everything we'd do. It would be cool to have little clues to a note detailing the day hidden around and then she could search for them, etc. Then maybe you could have breakfast - if you can cook that'd be SUPER special. If not, well, you can get something together prior to the surprise, order and pick it up.

Then maybe you'd go do something you really like doing together (for example - an overnight camping trip, day at a spa, rock climbing, a movie, a concert, etc) and end the day with a few drinks or dessert and coffee and a foot rub.

As a girl, I can say it's the thought you put into the gift and spending time that matters - that's why we enjoy dinner so much. Two other suggestions - flowers or books, or iTunes for her iPod.. ok that was three.

our time is the best gift you can give to your gf. material things are only bonus. we have to make time and effort for them to make them happy.

well i spend all evening with her and we have a candle light dinner together and wish for everyone that jesus spread his love on all of them

hi there! its really feel good every time we receive gift from other people specially from our love ones. its not on how expensive are the gifts but its on how we prepared the gift or we value the gift. try to make a gift that you have your personal touch. its more sweeter than just to buy anything..