They look like cell phones, but the best thing about them is they're not. Your little guy can have a buddy over and talk to him on the walkie talkie from up to 1,000 feet. They can play spies or act like they're conducting business deals over the phone. (Discovery.com, $19.95).
Or try the Disney Pixar Cars Walkie Talkies, in the characters McQueen and Mater. If you've got two young kids like I do, the best thing about walkie talkies is there's one for each of them.
(Toys R Us, $18.74)