Does she love having the next big thing? Get her the Livescribe Pulse Smartpen (buy it for $150). It contains an audio recorder and a tiny infrared camera that records everything the pen writes. Tap anywhere on your notes, and the pen begins playing the audio from that point in the recording. Dock the pen in its USB charging cradle, and the notes and audio are uploaded to your computer, where Livescribe can convert handwriting into type. The pen also has a calculator, and will have a Spanish-English translation tool.
Does she work from home? Then how about upgrading her office chair? Herman Miller's new Embody line has enough great features to make the Aeron jealous. At $1099 and up, it's not exactly a recession-friendly gift, but she'll thank you every day when she sits down to work. And of course, you could also go for the Aeron, starting at $629 at Office Designs.
Is she worried about identity theft? Obtain her credit reports from all three rating agencies, plus all three credit scores. Look over the reports and check for errors, then correct anything you find. Here's how you can do it for free. Confused about how to do it? Read how I corrected all the errors on my report (and boosted my credit score by 200 points) here.