While it is impossible to put a price tag on Mom, she is definitely expensive, according to the findings of a new National Retail Federation (NRF) survey.

This year, consumers plan to spend an average of $98.64 on Mother's Day, up slightly from an average of $97.37 last year, according to the NRF 2004 Mother's Day Consumer Intentions and Actions Survey, conducted by BIGresearch for NRF. Survey findings indicate that 66.6% of consumers plan to spend money on their own mothers, with total spending for Mother's Day expected to $10.43 billion.

Consumers who will purchase jewelry for mom will be the biggest spenders-the average consumer buying jewelry will spend $62.40. More than half of consumers (59.6%) plan to purchase a Mother's Day card-not a surprise since Mother's Day is the third most popular holiday for sending greeting cards, according to the Greeting Card Association.

In addition to spending money on mom, another 7.1% plan to purchase for their grandmother, 6.4% will buy a gift for their daughter, and 5.6% will give a gift to a friend. In addition, 42.6% of men plan to purchase a Mother's Day gift for their wife.

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