You can get greeting cards, psychic readings, even an e-mail account for your pal. But what do you get the pet who already enjoys all the luxuries of home?

Some suggestions:

The catwalk

The world of pet fashion is on the move, and it's not just about the argyle sweater anymore. Discerning four-

leggers have cashmere sweaters, faux fur jackets, three-piece suits, fluffy pajamas and, at holiday time, elf and Santa suits in their closets.

What's hot this year? Just look to the designer runways, says Karen Thompson, owner of Karens for People + Pets, a high-end pet boutique and salon in Manhattan. "The trends mirror what's happening for people. They like to be able to coordinate with their pets."

Thompson, who has been in business for 26 years, does her own designs and attends (human) fashion shows to keep current. "Army jackets and camouflage are 'it' right now," she says. "Christian Dior did it last spring, and now we can't give the [pet-pampering] public enough."

On a short (but fancy) leash

Pet accouterments are always in vogue: practical and necessary, but also fanciful and fun. If you're going to harness your pet with a collar and leash, why not make them alligator skin, beaded or studded with rhinestones? (If your pet doesn't wear a collar, adorn him with a gold or pearl necklace, even a rhinestone tiara!) Gucci, Louis Vuitton and Salvatore Ferragamo have introduced pet items.

To make your buddy mobile, Pet Portage and Samsonite make pet carriers with streamlined exteriors and fur or absorbent lining. Thompson, whose customers include pop diva Mariah Carey, composer Marvin Hamlisch and handbag maven Kate Spade, offers a pet bag in real crocodile for $4,000. Can't afford it? No worries: She has a faux version for $350.

For outdoorsy types, stock up on life preservers, snowshoes, helmets and other equipment made especially for the doggie adventurer. Nothing for cats yet, but it's only a matter of time.

Playthings to engage the brain

Many pet owners hang stockings for their dogs and cats and put wrapped presents for them under the tree. They treat them like furry children, and like children's toys, pets' playthings have gone high-tech and interactive.

"Toys may seem like something frivolous, but they are actually very important for our pets," says Funda Alp, spokeswoman for the American Pet Products Manufacturers Association, based in Greenwich, Conn. "They stimulate their brains and keep them busy." Pet toys today have sounds, lights and motion, and they are touted as improving physical and mental health.

Gizmos run the gamut, including stuffed animals that record and play the owner's voice; "critter-powered" mini-cars for rodents; Christmas- and Hanukkah-themed toys; and a flying disc with legs for easy pickup. A company in Pennsylvania even offers Pet Music, a collection of three compact discs meant to ease a pet's stress and separation anxiety.

GOURMET GOODIES

Pet treats these days are even better than table scraps. Give them doggie cigars (cigar-shaped snacks), salmon-flavored milk (in boxes), pet "sports drinks" or Poochi Sushi, made with flour, oats, peanut butter, canola oil, molasses and honey. Of course, you can drive the cats crazy with the scent of catnip, now on gift wrap or in bubbles, for hours of entertainment.

In The lap of luxury

Who doesn't love to be pampered? The latest rage for our coddled companions is a trip to the spa, where they are lavished with all manner of indulgent pleasures: aromatherapy, acupuncture, hydrosurge baths and therapeutic massage. They may partake of grassy fields, fine cuisine and salon-style grooming, or relax in luxury suites.

"When your pet looks good, it feels different," says Becker, the "Good Morning America" vet. "There's not a person who doesn't love having their hair washed, and it's the same for dogs and cats." Popular spas are The Golden Paw in San Diego (where felines enjoy suites with tempting aquarium and bird-feeder views) and the New York Dog Spa & Hotel in Manhattan.

As for traveling with your cuddly compadre, more and more fine hotels offer accommodations for pets. The W New York Union Square has pet room service, toys and cleanup bags, as well as attendants who will arrange dog-walkers and pet-sitters. The exclusive Las Ventanas al Para'so ("windows to paradise") hotel in Cabo Real, Mexico, offers a full-service spa, pet cabanas and pet menus, in a tropical climate with a beachfront view. May as well treat yourself while you're at it.

Now petless, the magazine's Frappa Stout grew up with a houseful of animals.

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Wondering what to get the pet who has everything? Here is buying information on all of the hot products and services mentioned in our story:

The W New York-Union Square offers pet accommodations, including pet “welcome bags,” toys, treats and clean-up bags, as well as concierge service for pet needs. Daily rates range from $199-$1,600, depending on the room size and season, and pet accommodations are $150. For reservations, call 212/253-9119. ...