Lawrence,
I am a Canon fan. The new 30D is a very nice camera. I have the model up from that one, th 5D. Also the Digital Rebel is a good jumping off place. I think that's the one Ken has.
If she's a good photographer and she has film SLR lenses, that could affect her choice. Most lenses will work with Digital cameras of the same brand. If not, then I'd say it's probably between Canon and Nikon.
Tell her to check out
www.dpreview.com - she'll get lots of opinions and the latest reviews.