The reason I ask about her currently using iTunes is if she was it would be a PITA to get a non-apple device. You have more options if she is not.
Seems like she wants what she wants though. I figure if you get her the ipod you are good for at least 2 boxes of cigars.
Apple has a refurb 8gb for $179.99, refurb 16gb for $219.99 and refurn 32gb for $319.99 (all first generation) -
http://store.apple.com/us/product/FA...mco=MjE0NTU0MQ
That will save you a couple bucks.