The study also found that high prices at the gas pumps will not deter purchases of luxury gifts. Consumers planning to surprise mom with a trip to the spa or a massage will spend a total of $928 million, compared to last year’s $644 million. Those planning to splurge on jewelry will spend a total of $2.1 billion compared to $1.7 billion in 2005. Treating mom to a special outing such as brunch or dinner will cost consumers a total of $2.8 billion, up from $2.2 billion last year.

"On Mother’s Day, moms across the country will reap the benefits of having one of the hardest jobs in the world," said NRF President and CEO Tracy Mullin. "Regardless of age or income, most people enjoy showering mom with lavish and thoughtful gifts to show their appreciation." Other popular items include flowers (67.6%), greeting cards (85.4%), gift certificates or gift cards (31.9%), electronics or computer related accessories (6.7%) and books and CDs (25.8%).

One explanation for an increase in spending could be that people are celebrating "all the moms they know" on this special day. Shoppers will also make sure to pick up something for their wife (20.7%), daughter (9.1%), grandmother (8.5%), sister (7.0%), friend (7.0%) and other relatives (12.3%). Not surprisingly, men will spend more than women with the average man expected to drop at least $148.51 on mom, compared to women who are expected to spend $97.72.

Another spending surge can be attributed to young adults, ages 18-24, who are expected to spend an average of $142.40 per person, compared to last year’s $96.08. The 45-54 year old age group comes in second at an average of $129.29 per person, followed by the 25-34 year olds ($122.39). "Consumers certainly enjoy splurging on luxury items such as fancy meals and jewelry, but greeting cards and flowers still remain favorite tokens of their appreciation," said Phil Rist, Vice President of Strategy at BIGresearch. "No price tag is too high when it comes to showing mom the love and appreciation she deserves."

Greeting card/gift stores, jewelers, florists and electronics stores will be the favorite place to shop this year for gifts of all kinds, with 38.2 percent of consumers preferring specialty stores over other traditional places such as department stores (29.2%), discount stores (25.6%), online shopping (16.9%), specialty clothing stores (5.0%) and catalog shopping (3.4%).

The G Collection, limited edition, couture-style line of hand-made chocolates created exclusively for Godiva by world-renowned pastry chef Norman Love, will be available for the first time ever at Mother's Day 2006. "Norman Love's inspired creation from Aaron Basha on the Palet d'Or piece is an exciting direction for our brand, which we know will resonate with Godiva's customers and moms everywhere," says Godiva Chocolatier President Gene Dunkin.

"We are excited to be celebrating our 10 year Anniversary of the Baby Shoe Charm with Godiva. Our designs have been compared to the sweetness of candy and how better to celebrate with than with the whimsical style of the G collection from Godiva." For Basha, Mother's Day is everyday. Basha has been charming moms everywhere for years, and has a long list of famed moms that you can find out about on http://www.aaronbasha.com/.