This Mother’s Day, consumers plan to spend $15.73 billion, according to a National Retail Federation survey.

NRF’s 2007 Mother’s Day Consumer Actions and Intentions survey, conducted by BIGresearch, report’s that consumers are expected to spend an average of $139.14 on the holiday compared to last year’s $122.16.

The study found that the nearly 85 percent of consumers plan to celebrate Mother’s Day this year. Shoppers plan to spend nearly $1.6 billion on clothes and accessories (37.0%), $2.1 billion on jewelry (32.8%), $2.3 billion on flowers (72.4%) and $3.1 billion on a special dinner or brunch at their favorite restaurant (61%).

“For mom, it’s the thought that counts,” said NRF president and CEO Tracy Mullin. “As people find more creative ways to treat the women in their lives to something special, retailers of all types and sizes stand to benefit from Mother’s Day.”

Other popular gifts for the holiday include greeting cards (86.8%), gift certificates (39.3%), books or CDs (29.3%), housewares or gardening tools (18.5%) and consumer electronics or computer related accessories (11.3%). In recent years, personal service gift such as a trip to the spa or beauty salon has become a favorite gift choice, with 19.7 percent of consumers planning on dishing out $1.3 billion on these gifts. Last year, only 14.5 percent of consumers purchased this type of service for mom.

Nearly 38 percent of gifts will be purchased at a specialty store, such as a florist, jewele,r or electronics store. Almost 25 percent of consumers will shop at a discount store, 29 percent will head to a department store and 2.9 percent will buy from a catalog. A total of 20 percent of consumers will shop for mom online, compared to only 16.9 percent who did so last year.

The average male shopper is planning to spend $172.91, compared to women’s estimated $107.18. Shoppers ages 25-34 will spend the most this year ($151.42), followed by 35-44 year olds ($147.30), 55-64 year olds ($138.14), and 18-24 year olds ($137.73).

JCK