Mom's appreciate most the gift that comes from your heart. Write her a letter or a poem to let her know how much she means to you and how much you appreciate what she does. (There is not cost involved, unless you use fancy paper, :) That will mean more to her than a gift you can not afford. Then maybe spend the day together, be available for what she might want to do for the day, take her to lunch, watch her favorite movie, look at old photos, take a walk in the park or the mall, spend time just chatting with her (not checking email or texting friends), have a special picture taken of just you and her or her with her kids, etc. Gifts are nice, but the gift of time together and special memories of being together last a lifetime. My mom has passed and I miss her as much today as I did when she passed 10 yrs ago. What I would not give to have one more day to just spend time with her talking, laughing and letting her know how lucky I was to have her. That my friend is the best gift of all. Being a mom now myself, I treasure all the special little things my kids make for me or special little notes they leave for me to find.