If she is a serious baker, she probably has all the baking equipment she needs and anything baking related (other than ingredients) would probably be superfluous. That said, certain things do need to be replaced frequently, such as potholders and dish towels. I recently bought some excellent dish towels that are a combination of rayon and cotton - mostly rayon - and they do an excellent job of polishing my crystal. I do enjoy receiving new potholders, and then I throw out my old ones. You may also be able to find a beautiful wood trivet, or perhaps a set of serving trays. It really depends on what she already has.

She may or may not have a thermometer spoon, but if you get one, make sure that it will read up to 350°F/177°C. I have found these very useful, and I do not mind having extra thermometers, in case one stops working or needs new batteries and I am in the middle of something.

That thermometer spoon looks great, I don't have one ;0) And, I'd love to receive a bouquet of silicone spatulas tied with a pretty ribbon, never can have too many of those.

That's a great idea, the thermometer spoon and the silicon spatulas and kitchen linens, too. She is pretty simply equipped, but by choice, she isn't big on gadgets. Keep the ideas coming!

The issue is what does she already have? My first idea was a set of Russian piping tips, since they're somewhat unusual, but is she into piping? Many serious bakers think any tips past the basic half dozen are unnecessary.

Another possibility is a really good pouring bowl that fits well on her scale. Even if she has one, you can never really have too many. That's a bowl with a long spout (like a gravy pitcher) not a short beak (like a "batter bowl").

How about saffron? Deeply luxurious, but sold in accessibly priced quantities. The linked place has fantastic quality.

Something not directly for baking but potentially useful: Ceramic berry baskets, or a kitchen tablet holder. Of the latter, there are ones that are mounted on a utensil crock, for instance (and there's at least one book holder that is also on a crock), and ones that hang, plus beautiful and multifunctional ones. Perhaps a pretty paper sorter for putting recipes, notes and ideas in if she has loose sheets in piles?

I love to bake so I can think of many things I'd love! lol!

I can *always* use another good spatula... see if you can find a skinny one with a long handle! and wooden spoons, pot holders, pretty cotton dish towels... does she have a good balloon whip? You could make a basket of goodies like that.

Frankly I think you all have missed the obvious answer to sushipup's question. Lars was right, if she is a serious baker she probably has everything she needs, except on thing. Most bakers and cooks need this as a regular item in their kitchen. It comes in a variety of bottle shapes. It sometimes has a cork and other times a cap. It usually comes with an extra tax since indulgences like this should always come with a money generating reprimand from the state. The contents of these bottle will vary widely, but most will provide the necessary enjoyment needed. Take a look around your neighborhood and I'll bet you'll find a specialty store that sell just this kind of item. When added to the tasks in the kitchen things usually end up more pleasant. I hope you can smell what I'm cooking here. Best of luck.

I don't care if you are an experienced baker or not, no baker has everything.

Get a gift certificate to this store:

http://www.nycake.com/

dcarch

How about a fabulous apron? Suzanne has a business.
Also hand lotions....a gift certificate for a mani-pedi...or just a mani...to keep those kneading hands in good shape>
A pound or 2 of fabulous chocolate and perhaps a few small bottles of "spirits" like frangelico, poire, apricot brandy, cuantro.

Expendables are always a good gift. Something always used and needed. Gift certificates from specialty stores like dcarch posted. (though i still have a couple from last year i've not used yet...)

I don't need anything and am gifted all sorts of kitchen things i never use but stopped in a kitchen supply today just off UnionSquare and saw a dozen things that were tempting but left empty handed...

I have about six sets of measuring spoons and my last purchase is my favorite. Only because the labeling method on the handles is huge and i can spot what i need in the drawer fast. Also made long and slender so they fit in any container easily. Ya never know what might be better than the others...

I was gifted 50 last year from MountainRoseHerb and used it right away. Such a good selection for expendables...

Or something like this

.

Last year, my sil gave me some silicone potholder mitts, which I have never had, and now adore.

Well, I love, love, love my Jenaluca cookie scoops, which I blew my entire $50 Amazon gift certificate on after going through several of the cheap Wilton and OXO scoops. The Jenaluca ones have a lifetime warranty and they've been used for everything from cookies to cupcakes to meatballs to ice cream with no issue at all, I love 'em.

I do agree with the "expendables". A baker can always use more vanilla or saffron, a selection of extracts or pie spices.

It would depend, of course, on whether your friend prefers to bake cupcakes and cookies or bread and other more savory items.

Annie

I agree with Dcarch. A gift certificate will allow her to get what SHE wants. She probably does have most everything she needs but perhaps she has a hankering for a specific mould or piping tip.... Gift certificates are such a luxury IMHO.

My friend doesn't drink, and is a 'simple' baker, little/no cake decorating. But she's got lots of awards for other things. She also lives far from most specialty stores. And I want to send a real package. The kitchen linens are a great idea, the thermospoon, the cookie scoops. Thanks to all, this is a great help.

sushipup, you might also want to consider USA pans! Here's a general link for them on Amazon. If she bakes breads, she will LOVE their pullman pans!!!

Bread baker? Local milled flours, really good olive oil, special salts, herbs.... And the above mentioned good vanilla, saffron etc...

And I totally agree - spatulas, spoons, towels...

A lovely antique butter knife, linen tablecloths or napkins, serving platter....

Some things I thought of:

Some quality extracts. Vanilla has been mentioned above but there are many others out there that I would consider a treat to have fun with. There are many on King Arthur's website that I would like to try but would be unlikely to splurge on.

Some quality cocoa's to play with (Penzey's, Valrhona, Scharffenberger). Some sample sizes to determine which is best would be nice. Along the same line, some quality chocolate, something along the lines of the Valrhona discs that are easier to measure. A bit cheaper but still nice is the big Pound Plus bar of chocolate at Trader Joe's that come in various sweetness levels.

Another consumable that I would consider a bit of a treat is this chic wrap, plastic wrap. It came up in a discussion here a while back and it is very nice.

Fancy cake stands in two heights, widths. New serrated knife since most cannot be resharpened.

If she bakes pies, she may like this item that I call a pie ring. I have an older version but definitely helps with cleanup of overflowing fruit pies.

Pie Ring