Depends on what she will be using the player for. Will she be cliping it to her belt and running around her home with it? will she be keeping it in a pocket while she walks or drives? How much music will she be keeping on it?
The ipod touch is an excellent player but is not ideally suited for portablility, for that try the Sandisk Sansa Clip, its a real little tike that clips on to her belt as she moves about (its the one on the left below). The Sandisk Sansa Fuze holds more songs then the clip does but can't clip on anywhere but is still more portable then the ipod touch is (its the one in the middle). Will she be keeping a lot of songs on it? then it might be a better idea to look at the Microsoft Zune, the zune is called a hard disk player. Its the one on the right.
Also ipods tend to be a victim of their own sucess. They are easily recongizable and often times people get mugged for them. Do you really want her comming back to you and tell you that she got mugged in a parking lot and her touch taken? The zune, clip and fuze are just as good at playing music however they are not as flashy and not as recongizable as a ipod is and she is not as likely to get mugged becuase of them. For extra security buy the blue or red, they do not look like an ipod or squawk like and ipod does so she is more likely to remain in one piece.
Also another interesting point is the slot music from Sandisk. Its a card that comes with the music already on it, you push it into the player and your done. No downlaoding, no work on the PC, its idiot proof.
zune.net/en-US
http://www.sandisk.com/consumer-products/music-player