Simon, 45, lost his wife Gemma, 40, last year just three days after being told she had leukaemia.
Simon posted sweet snap of the teddy bear on Instagram earlier today.
The post said: "Just love this so much. A Christmas present for the boy made out of Gemma's dressing gown. Thank you so much to the kind, talented and amazing Tarah Finlay for making something that he'll treasure forever."
The teddy bear is inscribed with the words: "''My darling Ethan, I love you with all of my heart and always will, your mummy xxx".
The presenter's wife tragically passed away in November 2017 just three days after being diagnosed with acute myeloid leukaemia.
Simon appeared on today's Loose Women to talk about his new relationship, which he said Gemma 'would be happy' about.
He explained: "You have to try and find some kind of life again."
"I think you've got two choices, you either give up on life and remain in a cage and if some people want to do that, that's totally fine. It's not for people to judge.
"I just want to be happy again and I know Gemma would want me to be happy."
Simon has admitted being a single parent has been increasingly difficult because he has felt his own pain as well as his sons.
Speaking earlier in the week on Good Morning Britain, he said: "When kids are involved you feel so much pain on their behalf, because one thing you both mourn is for mummy."
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