A while back people were talking about the Massive Brewery kit and someone else had a shopping list of stuff that was similar in price but better quality, though you had to buy it all separately?
Got my brother in law in the family secret santa
The main expense is the boiler. You need a way of boiling large quantities of liquid (25 L would be a typical homebrew batch), in something like a giant tea urn [buffalo is a popular brand]. After that it's bits and bobs you can get from the homebrew shop.
It's considerably cheaper to make stuff like the chiller, filter, brew bag yourself, but you can't really give the BiL a length of copper pipe and a youtube vid as a gift. So getting down the brew shop is probably best if it's for a present.
This is a list that peterfile posted up for me
http://singletrackworld.com/forum/topic/brewers-of-stw/page/13#post-6237441
^ yeah, that's the list.
I've got a spare immersion chiller and a few bits n bobs I can pass on.
Reckon I can get all the extra bits and a brewing ingredients kit for him within budget (£70)