MP3 player
If she is a homebody, she can clip this on and hum along as se does her work. Be equally useful if she is a fitness freak and enjoys her morning exercise and jogs. The first choice is of course, Apple. You can get her the new Apple Touch, which is about the coolest MP3 player available yet. Or you could even get her the Creative Zen stone, which is about the size of the pebble and can easily be clipped onto whatever she is wearing.