The Christmas Season 2008 is here and if you haven’t figured out what to get for the little girl or girls in your life the time to figure it out is now. Have no fear; the Toy Retailers Association and TopToysGuide.com have compiled their annual list of Top Toys in a variety of categories including the Top Toys for Girls. The list was created based on “toy popularity, quality, value and innovation.”

It will be no surprise that the most popular toys are also the toys parents have seen numerous times via commercial advertising. What is surprising to some is the cost. Five of the top twelve come in at over $100. FurReal Biscuit, the robotic dog might seem like a deal between $150 - $200 depending on where you find it, a deal of course in relation to adopting or buying a real puppy if you consider vet bills and food on a yearly basis.

Believe it or not, FurReal Biscuit is on the low-end of robotic or automated toys for this Christmas season. It is in competition with the nearly $300 Kota Triceratops Dinosaur, a 40” long dinosaur you can ride, and the Pleo Robotic Dinosaur that has a changing personality based on your child’s interaction with it. Maybe the new Barbie Ford Mustang Power Wheels doesn’t seem so scary at $450 with its predictable performance.

Reality check is in order if we consider the 2008 economy. Many gifts will need to come in under $100 and outside of splurging on the Hannah Montana Malibu Beach House at approximately $200; you will be looking for gifts well under the $100.

Some favorites in the just under $100 range are Barbie iDesign at $34.95 for the fashion minded little lady, the Girl Gourmet Cupcake Maker at $49.99 and the Waterproof Kid-Tough Camera at $59.99. While all a little pricey they are great gifts for the creative girl.

TopToysGuide.com also lists The Best of What’s NEW. This comprehensive list breaks down shopping for girls into categories by playhouses, dollhouses, dolls, electronics and other great gifts in a range of prices that are affordable as well as the favorite big ticket items.

Always affordable and great gifts for girls to give to their friends are Webkinz. There is also a good selection of Hannah Montana gifts to consider. Want something traditional but with a new spin? Check out the New Kids Board Games section. All the old perennial favorites are jazzed up from Candy Land Castle to Twister Hopscotch.

If you are having a hard time shopping by age many sites, including TopToysGuide.com, have a handy Shop by Age feature. So after you’ve found all the info about Elmo Live you can search for other age appropriate toys for your daughter. TopToysGuide.com goes one step further by listing availability of some of the top toys on their front page and you can follow a link to Amazon to see any of the toys in action.

Hopefully you’ll find what your daughter is hoping for and at the price you are hoping for. Happy Holiday Shopping.