I just finished placing the order a B&H and I sort of followed eric b's advice and the advice of my photography knowledgable friends. Picked up....
canon rebel 350d
Tamron Zoom Wide Angle-Telephoto AF 28-75mm f/2.8 XR Di LD Aspherical (IF) Autofocus Lens for Canon EOS
and some accesories, CF card, card reader, lens cleaning cloth. She'll still need a bag and a good UV filter. thanks for the advice guys. I'm very excited to give this to her.