Cash and electronics are among the most popular items on holiday gift lists, with cash popular with both gift-givers and gift-receivers according to a recent holiday survey.

Consumers Reports conducted the dual surveys which sought to measure consumer attitudes toward holiday spending after the 2009 holiday season and before the 2010 holiday season. The organization conducted the post-2009 survey in January 2010 and the 2010 look ahead in October.

The survey found that 58% of those surveyed plan on giving cash this year.

"You can't fault consumers for focusing on the fundamentals," said Tod Marks, Consumer Reports senior editor and resident shopping expert. "Cash makes a great gift because people can buy something they really need or really want."

Here's the breakdown on what Americans plan to bestow on others this holiday season: clothing (68%), electronics (62%), gifts cards (62%), toys (62%) and cash (58%).

"Dropping prices on mature products like TVs and laptops, and some hot new categories like tablet computers and e-book readers, have helped keep electronics on the top of many gift lists this holiday season," said Paul Reynolds, electronics editor of Consumer Reports.