After discussion with the rest of the SIL's, it was determined that there were quite a few gift certificates for services, plays, etc. that she had receieved but never used.
So in keeping with a theme that I have been using for birthdays, Xmas and other holidays, I went again with a book with a food theme. This time it was "Trail of Crumbs" by Kim Sunee. Caught my eye at Borders.
Now that I read the reviews on Amazon, it might not be that great a choice.
Other books that I have given her include:
Julie and Julia by Julie Powell
various books by Ruth Reichl
The Sharper Your Knife, the Less You Cry: Love, Laughter, and Tears in Paris at the World's Most Famous Cooking School by Kathleen Flinn
The Tenth Muse: My Life in Food by Judith Jones
Thanks for all the suggestions about the cooking classes even though that didn't pan out.