The National Retail Federation's 2010 Mother's Day Consumer Intentions and Actions Survey, conducted by BIGresearch, found the average person will spend $126.90 on Mother's Day gifts this year, compared to $123.89 last year. Total spending is expected to reach $14.6 billion.

Having spent slightly more on Valentine's Day, Easter and even St. Patrick's Day this year, consumers are continuing the spending trend. Behind the combined winter holidays of Christmas, Hanukkah and Kwanza, Mother's Day is the second-largest U.S. consumer spending holiday.

Nearly two-thirds (65.2%) of celebrants will buy flowers, totaling $1.9 billion. An additional 51.8% will treat mom to a meal out, spending $2.9 billion at restaurants. Jewelers will also see some traffic this year with 26.2% of shoppers buying a special bracelet or earring set, totaling $2.5 billion. Others will buy clothing or clothing accessories ($1.3 billion), gift certificates ($1.5 billion), some type of personal service such as a spa day ($933 million), consumer electronics ($906 million) and greeting cards ($671 million).

Marking a noticeable shift in where Mother's Day gifts will be purchased this year, one-third (30.6%) will head to department stores, compared to 27.2% last year. However, specialty stores such as florists or jewelers will see the most traffic (33.6%). Others will shop at a discount store (30.4%), online (19.7%), specialty clothing store (6.2%) or through a catalog (2.5%).

Of the 83.3% of Americans celebrating the holiday this year, most will focus on buying a gift for their mom or stepmom (62.6%) or wife (20.6%). Others will treat their daughter (9.4%), grandmother (7.9%), sister (7.6%), friend (6.8%) or godmother (1.7%) to something nice.

Men will spend much more than women on Mother's Day, an average of $154.74 compared to women who will spend an average of $100.46. Adults ages 25-34 will spend the most with the average person expected to spend $156.84; young adults will spend only slightly less at $155.52 average per person.