Not yet. I gave her my old 80gb Ipod Classic a year back and told her how to "rip" her CDs and she's been hooked ever since (I secretly set her rips to ALAC!). I can't afford to give her any of my really expensive headphones or else she'll probably be posting on here within a month!
I'll vouch for the PX-100s as well if you can still find them. I've gifted three of them and they were all well-received, first for aesthetics and portability, and eventually for their sound quality. :]