Go all out to honor the woman who gave you life. Get online or pick up the telephone and arrange a fabulous day for your mother.

Something Nearly Fanciful

Steps:

1. Buy airline tickets to a trendy port of call such as Miami or New Orleans.

2. Make reservations for a cruise.

3. Order a limousine service to whisk your mother to the airport.

4. Fill the limo with her favorite flowers and iced Champagne.

5. Wrap a string of pearls around the neck of the Champagne bottle.

6. Arrange for a limo to meet her upon arrival at the destination airport.

7. Have a suite reserved at a posh hotel.

8. Make sure the limo is available to take her to the cruise ship.

9. Tell the driver to stop at the city's fanciest store so that your mother can outfit herself properly for the cruise.

10. Wire her flowers daily while she's on her cruise.

11. Fly her home first-class.

Something Almost Practical

Steps:

1. Think about your mother's dreams - imagine what she would do if money were no object.

2. Show up at her home on Mother's Day in a new car and hand her the keys with a kiss.

3. Ask Mom if she's put off a major remodeling job. Hire a contractor to take care of it for her.

4. Have your favorite electronics shop deliver a complete home theater system.

5. Find out your mother's most fabulous jewelry wish - a Rolex, a marquis diamond, emerald earrings. Take her to brunch at a fancy restaurant and have the maitre d' deliver the jewels to her table.

6. Indulge her with massage therapy, a sauna and a complete makeover.

7. Rent a limo and take her to the opera or ballet, topping off the evening with dinner at an exclusive restaurant.

Tips:

Mothers want love and recognition more than they want material objects. The most expensive gift cannot replace a sincere declaration of devotion and appreciation.

Warnings:

Discreetly inquire of other family members before attempting to do anything major for your mother. Major surprises are sometimes unwelcome.