what's a good mother day gift for a 32 year-old under $100?

Sorry we're a little late for this year but you can start your shopping for next year, early!

If she's an excercising mom, how about an Ipod Shuffle.  The newest version holds up to 1,000 songs for only $79.99!
I'm a mom and I spend a lot of time and money buying things for my girls.  I personally would love a gift certificate to spend on new clothes for myself!  White House Black Market has clothing for all sorts of situations and it's all hip!
What mom doesn't need a little relaxtion?  Find a local spa and but her a massage.  Or go to SpaFinder and let her choose a place to go!

Option 1: Vosges Gourmet Chocolate. The exotic truffles are the most amazing thing she will ever taste. The Caramels are the second.

Option 2: Necklaces that are simple but make a statement. The one below from Anthropologie has a little bit of "kid" in it, but it's elegant at the same time - great for Mother's Day. The recycled glass necklace form Uncommon Goods is also lovely. I own this one and love it.

Option 3: Kids' crafts/artwork. You need an easel, if you don't already have one. All painting from our kids are a real treat. And the gift will keep giving. I also love the story book and scrapbook-makers. Kids can experiment, and it's special to have a keep sake from whatever development stage they are at. I still treasure the first Scooby Doo book my daughter wrote and illustrated.

Coming from a 38 year old mom, hope this helps!

Personally, I feel Jewelry is something women like and lasts a longtime.

Check this item it is elegant and yet reasonable, infact I believe the person receiving the gift will think it is more expensive then what you have paid for.

http://www.fashionjewelryforeveryone.ecrater.com/product.php?pid=4241895 Swarovski Bronze Pearls & Smoked Topaz w/ Smoked Topaz Crystals Necklace Wedding Necklace

There are more styles available, I gave you one which I personally liked.

Thanks.

I am a dad, but I will give you a great idea I got for Fathers Day. It will work for moms too. She went to a website and built me a video using our pictures over the last year. You pick your own music and sort your own pictures. It is very easy to make, but a little time consuming. It is free if you leave it on line or you can buy the DVD also. It cost her less than $50 to do it. She picked the song " I don't want to miss a thing". It was very special. I watch the video all the time. You could do that and take her out to dinner. Here is the link.

http://www.onetruemedia.com/

Also, another great idea is a locket. Find a great picture and she will love it. Here is a website that has laser photo engraved pictures. Water proof, scratch proof, etc...I may do this myself this year. Hope this helps. Good luck!!

http://www.picturesongold.com/shop/photo_jewelry.html

Also, included below are some great traditional lockets.