Inside Oprah’s Favorite Things 2018 List with Gayle King! (Exclusive)

The media mogul's BFF spilled some secrets to this year's ultimate gift guide.

It's the time of year again. Not Christmas, not Thanksgiving. It's Oprah's Favorite Things time!

ET spoke with Oprah Winfrey's BFF Gayle King about the release of the annual list in O Magazine. This year's list is the longest to date, with 107 Lady O tested and approved gift ideas.

One of the highlights? An almost $200 foot massager that Winfrey couldn't get enough of.

"She put her feet in here and you can honestly hear squeals of delight," King said.

There are other practical gifts, including knee pads for "serious gardeners." King revealed, "She's really into gardening so she personally picked that one out."

And something for the person who's attached to their phone -- fingerless gloves perfect for texting.

"When you first hear about fingerless gloves you go why? But for anybody that has [an] iPhone or's great. Your hands are warm but you can still use your fingers," she said.

"Oprah is a very big texter," King added.

And while this year's list is the largest, there's also a range of 50 items under $50, perfect for anyone watching their budget.

"We are very mindful price range," the CBS This Morning host said. "You know sometimes people knock us occasionally and say listen, Oprah magazine. we don't have Oprah's money. None of us have Oprah's money including all of us that work at Oprah magazine. So we are always trying to look at different price ranges."

What do you get the woman who has just about everything? According to King, nothing!

"A couple years ago Oprah imposed that we don't need to exchange presents rule. I actually don't like that rule...but she goes [to] all of us sitting here, 'I don't need a present.' She's actually right about that but everybody likes to open a present."

And while gifts are nice, King told ET that Oprah's view on giving is more about the idea, than the object. 

"Gratitude is one of her favorite words. We believe here too at the magazine you can never have or give enough gratitude," King said.

She added, "Her philosophy is this: don't wait till Christmas to give a present to somebody that you care about and somebody you like and somebody you know somebody wants something."

For more on Oprah, check out the video below!