Q. Being that finding a correct fruit to say Shecheyanu on the second night of Rosh Hashana is in our times conflicting (since one can find them the whole year), can one say it on new seforim?
A. Magen Avrohom (223: 5) rules that on does not recite Shecheyanu on new sefarim, since the brocho was instituted on deriving physical pleasure from objects such as clothing, utensils or similar, and since " Mitzvos lav lehenois nit'nu." (mitzvos were not given for the pleasure they provide), no Shecheyanu is said.
Sdei Chemed (Brochos 2: 20) after quoting numerous opinions, maintains that it is a doubtful brocho that should be omitted.
Yaavetz on Mor Uketzia (ibid.) questions and disagrees with the above rulings. Mishna Berura (ibid.13) also quotes different opinions, and seems to side after the fact with the Chayei Adam, that if one was searching diligently for this sefer and is happy to have acquired it, he may recite the brocho.
Halichos Shlomo (1; 23: 7) quotes RS'Z Auerbach zt'l, that the minhag is not to recite Shecheyanu on seforim, unless they are an exceptional acquisition such a new Shas set or when the important sefer was also received as a present.
Shaarei Brocho (20: n. 840) opines that when a Shecheyanu is recited on something else, one should also have in mind the new Torah book acquired.
Horav Shlomo Miller's Shlit'a opinion that is the sefer is indeed valuable and cherished, and one feels great joy on obtaining it, the brocho can be recited.
Rabbi A. Bartfeld as advised by Horav Shlomo Miller and Horav Aharon Miller Shlit'a
Important Numbers
