NY Giants Co-Owner: BEST. BOSS. EVER. ... Dropping $1.6 Mil on Team Xmas Gifts (VIDEO)

Santa ain't got NOTHIN' on NY Giants co-owner Steve Tisch ... who tells TMZ Sports he's planning on dropping $30,000 PER PLAYER on holiday gifts this season.

For real.

FYI -- An NFL roster is comprised of 53 players ... so Steve's budget is right around $1.6 MILLION ... and that doesn't even include the coaching staff.