Liberal Democrat leader Tavish Scott queried the decision to fork out taxpayers' cash on "golf balls, stress shapes, hip flasks and mousemats".
He called on Alex Salmond to cancel a tender that is seeking a supplier to provide and distribute corporate-branded gifts around the world. He said: "Is this really the best time for Scottish Enterprise to advertise this contract to spend 400,000 on corporate-branded gifts, 400,000 of taxpayers' money on golf balls, stress shapes, hip flasks and mousemats?"
He highlighted a recent report that judged the SNP government's budget planning as "patchy and lacking in urgency and leadership".
Mr Salmond hit back, insisting that Scottish Enterprise was doing "an excellent job".