Simms is head and shoulders above Orvis. Patagonia has good stuff.

I would suggest a gift certificate to a good local fly shop or and on-line fly fishing dealer such as Feather-Craft. Feather-Craft is a dealer located in St. Louis and they carry all of the best brand names, be it waders, fly rods or any other fishing needs. I do a lot of business with Feather-Craft.