Spending for Mother's Day this year is anticipated to reach $13.8 billion, according to the National Retail Federation (NRF) 2006 Mother's Day Consumer Intentions and Actions Survey, conducted by BIGresearch. The average person will spend $122.16, up from last year's $104.63.

The study also found that high prices at the gas pump will not deter purchases of luxury gifts. Those planning to buy jewelry will spend a total of $2.1 billion, compared to $1.7 billion in 2005. Other popular items include flowers (67.6%), greeting cards (85.4%), gift certificates or gift cards (31.9%), electronics or computer-related accessories (6.7%) and books and CDs (25.8%).

The NRF report said 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 each.

Another spending surge can be attributed to young adults ages 18-24, the NRF said, who are expected to spend an average of $142.40 per person, compared to last year's $96.08. The 45- to 54-year-old age group comes in second at an average of $129.29 per person, followed by the 25- to 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, the NRF reported, with 38.2% of consumers preferring specialty stores over other traditional places such as department stores (29.2%), discount stores (25.6%), online shopping (16.9%), specialty clothing stores (5.0%) and catalog shopping (3.4%).