Best Buy has had some awesome deals lately on cameras and thats probably your best bet when it comes to rebates/gift cards. Depending on if she is a Canon or Nikon fan, any one of the Canon Rebel Series (Xt, XTi, Xsi) are really good bang for your buck entry level digital SLR's. I don't know enough about Nikon's though to give their recommendations.
B&H in the City is also probably the best bet too for stuff, they do a lot of online sales as well.
www.bhphotovideo.com