I bought this for my sister who is expecting to deliver within the next few weeks. Having had a baby myself I know what items you really need for a little one and this gift set has it all. I chose this set over the others listed because it includes more of the basic needed items and less frills. Rubber duckies are cute and all but they're not practical.
A new born is more concerned with their diaper rash and with the yellow plastic toy float around in the water. This set has shampoo, body wash, baby powder, baby oil, que-tips, and desitin diaper rash cream, AND a rubber duckie! It's even packaged in a cute re-usable bucket. My sister loved it, I would have loved buying all the necessary items together instead of separately too when I was expecting.