By Dec. 23, it's down to the wire for last minute gifts or as procrastinators like to call it, the holiday season opener. Here are several options:

Best Buy: A 55-inch Sharp HDTV w/ Roku for $349 on Friday (12-23) only. Through 12-24, save $125 on iPad Pro 9.7 inch tablet, $200 off select Macbook models and $100 off Beats by Dr. Dre Powerbeats2 ($99 after the discount).

Entree Nous Twin Cities 2017 just launched a new restaurant guide ($48) that includes a BOGO offer (buy

one entree, get one free) at 12 independent restaurants in the Twin Cities region. The guide includes photos of signature dishes, reviews, menu snapshots and info. Restaurants include Monello, Birch's on the Lake, Tongue in Cheek, The Rabbit Hole, The Buttered Tin, Victor's on Water, Borough, Spasso, Public Kitchen & Bar, Grand Cafe, Gold Nugget and Coup D'Etat.

The guidebook BOGO can be purchased at the site and arrives in a few days, but gift givers can request that a gift announcement be emailed to the recipient. Locally, the BOGO book is available at Brightwater Clothing & Gear in Excelsior and Bean & Ro framing and gift shop in St. Louis Park.

One of the most generous BOGO offers on gift cards in the Twin Cities is the Cara Irish Pubs group. Spend $100 on gift cards by Christmas Eve and get $50 free. What's great about the offer is that the gift cards can be used at multiple spots--the Local, the Liffey Irish Pub, Cara Irish Pub, the Cooper and Kieran's Irish Pub. Buy the cards in one of the restaurants or online.

Merry Christmas, happy holidays, happy new year.