Spending for Mother’s Day gifts this year is anticipated to reach $13.8 billion, with the average person to spend $122.16, up from last year’s $104.63, according to the NRF 2006 Mother’s Day Consumer Intentions and Actions Survey.

The study, conducted by consumer market intelligence BIGresearch, also found that high prices at the gas pumps will not deter purchases of luxury gifts. Consumers planning to splurge on jewelry will spend $2.1 billion compared to $1.7 billion in 2005. Those 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. 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 percent), greeting cards (85.4 percent), gift certificates or gift cards (31.9 percent), electronics or computer related accessories (6.7 percent) and books and CDs (25.8 percent).

Shoppers will also make sure to pick up something for their wife (20.7 percent), daughter (9.1 percent), grandmother (8.5 percent), sister (7 percent), friend (7 percent) and other relatives (12.3 percent).

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.

Young adults, ages 18-24, 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).

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 percent), discount stores (25.6 percent), online shopping (16.9 percent), specialty clothing stores (5 percent), and catalog shopping (3.4 percent).

JCK