Really depends on what she will use it for...(really). If she does not need lots of actual computing power then you can get her a nice Palm TungstonE and a 256 mb card for less than that from newegg.com.
If you need more you can get the Palm Tungsten 5 for abt $350. NOTE: Currently if you look on the Palmone site they are offering the Tungsten5 (and throwing in $85 wifi card for Free).
If you want to go the pocket PC route you will be paying a fair amount more for essentially similar features....most of the pocket PCs come with built in Wifi though...
If you can hold off for a while I hear Palm is comming out with a newer line with Wifi Included. I don't have any details though.
(my wife just needed scheduling/calender/notes/address book/simple exel/etc......so the TungstenE works well for her)
I want to get her something that looks good, something that can play mp3's, so it needs to either have an SD or CF slot intergrated. Wifi or Bluetooth isn't really important. It also needs to have Word, Excel, Outlook and Iexplorer, or similar programs.
I also want the screen to be colour/color for sure. It also needs to have an audio jack for headphones. boy is that a lot hey, but the asus pocket pc's have these features, Do you know of any others, does the palms have any of this?