From Apple - 4gig Nano, Skins, and a Dock.
From ebay - (orig. Apple -look at their pics to identify fakes) Firewire/USB combo cable (so she can re-charge USB when computer is on, or recharge Firewire w/ walloutlet Firewire charger you plug into wall outlet) - cable(s) plug into the Dock.
Best bang for earphone buck - Etymotic ER-6i - they'll be hardly noticable in her ears (always a plus for the lovely ladies), sound quality that is impossible to beat at this price level and they get even better when she decides on amping
. A point of information for you - the ER-6i are not specially made for Apple/Ipod - it is just that Apple carrys them in the store as any brick and morter retailer - you'll pay, what, $150 there...but on eBay you'll find them for $85-89. Also, pick up a set of Shure softflex tips for them (same shound quality as biflanges, but significantly more comfortable (they come in 3 sizes)...........after all of this she'll gladly say yes to you getting k1000, or Alessandro Music Pro's, or K340 - and she'll say it with a smile
...it's possible. of course, that she'd prefer something more minimalist...eg an Apple Shuffle in conjunction with much the same stuff I already mentioned (including the ER-6i)....she needs to think of how she wants to carry her portable music - in a bag, clipped to her jeans, a neck lanyard (i.e. shuffle), purse................you need to pin down her desires by asking a few questions.......or I can mention another alternative - the Mpio FL100 - you feed it with your own SD cards an it is powered by one AAA but runs just as strongly as an Apple, plus has FM radio (v. good reception and can make recording from either the FM stations or to make notes etc...............I got one slightly used w/leather clip-on case for less than $50 on eBay and continue to be very happy with it, besides my Nano.