Additive conjoint measurement (ACM) model was applied to questionnaire data to study subjective evaluation of gifts. In the questionnaire the stimuli consisted of nine hypothetical gifts, each described as a two component profile-price and gift article. ACM was performed to preference data from 94 subjects, each ranked the nine gifts. First the statistical variation of judgements required a homogeneity test on subjects' rank ordering, from which followed clustering the entire subjects into several homogeneous groups.Secondly the additivity assumption of the model was tested for each subject and group, according to axiomatic rules-double cancellation and independence.Third ACM algorithm was applied to group averaged data to examine the statistical fit of the model and also to yield utility scales. It was shown that there exist subject groups with different utility scales to evaluate gifts. The utility scale in presenting gifts was found to be different from the scale in receiving gifts.