Present the child with a slightly upscale version of an ordinary school supply item. Have a dozen pencils embossed with the child's name, or give him a miniature stapler shaped like a ladybug or an alligator. If miniatures aren't the child's thing, go to the other extreme and give him a giant pink rubber eraser or a foot-long ballpoint pen; these types of items are frequently available at dollar stores at this time of the year. Another good first-day gift is a pocket calendar where the student can keep track of his assignments, projects and extracurricular activities. Encourage him to carry the calendar in his backpack and enter every due date as the projects are assigned.
Your child has probably thought long and hard about her outfit for the first day of school, but you won't conflict with that by giving a new scarf, hat or pair of mittens. Make a tradition of giving her a new pair of "lucky" socks each year on the first day of school, or find a special pair of earrings or a fun wristwatch. If you have to watch your clothing budget carefully, do your research; discover this year's "must have" item (like a particular designer's T-shirt or specific jeans) and get one for the child. This can help to ease any first-day jitters.
Start the new year right with the gift of a new book bag. Some children have very strong feelings about how they want to carry their gear, so find out if the kid prefers backpacks, rolling bags or over-the-shoulder courier bags. Younger children will love bags that feature their favorite cartoon character, but get a sturdy one; book bags have a hard life, and a cheap plastic one won't last very long.
A calculator is a welcome back-to-school gift; if the child is in middle school or older, check to see a math or science class requires a particular type of programmable calculator before you buy. A small language translator doesn't have to be expensive and can be a real boost for a child learning a foreign language. Buy software for home use that will reinforce what the child is learning in school; there are hundreds of spelling, reading, typing and math programs that will make a game of studying.