I agree with finbarqs. A Canon AE-1 has a basic shutter priority mode, light meter, pretty much everything there is that is needed to take amazing photographs.
Oh wait, I suspect you/she isn't looking to become an actual photographer, just to buy some whiz-bang gadget.
In that case - with your budget, a used 350d is probably in the cards. It's a consumer level camera but definitely has everything needed to snap photos that you don't need to think about. It's big, heavy, and like all other dslrs you will be buying lenses till the cows come home - then you will be schleping them around for her too.
The DSLR (or any SLR for that matter) - is a tool used by creative people to make art. In the interest of profit and consumer demand they build them down to this level for folks to buy, struggle with, get frustrated because they aren't artists, and eventually put on the shelf.
My rant over - You aren't going to find much more for that budget than whats been mentioned. I currently use a 350d a I struggle to become what a non-artist can actually achieve - and act as second to a pro from time to time with it. It's reliable, sturdy, quite easy to use, and you can create some amazing photographs with it.
Megapixels are not a measure of photo quality, but simply puts a number on a measurement that basically means "this is how large you can enlarge a print without artifacts becoming apparent". In the point and shoot world its a virtual cock size. It means nothing, and too big is a bad thing. The tiny point and shoots sensor packed with that many units introduces a ton of noise.
The 350d was used to make pictures like this: (random search, not my own)
http://www.flickr.com/photos/jodno/5805521187/
http://www.flickr.com/photos/jodno/5805509439/
http://www.flickr.com/photos/pvgg/5805188631/
http://www.flickr.com/photos/emprul/5804790919/
http://www.flickr.com/photos/zachbonnell/5797313324/
http://www.flickr.com/photos/birashis/5785354328/
http://www.flickr.com/photos/tallok/5779006871/
http://www.flickr.com/photos/55915417@N08/5775322257/
My point is that old doesn't = poor. These are solid, solid cameras and that is honestly not that much of an investment if you think its something she might enjoy. THe great part about tech these days is that you are free to experiment! Back in the day - you had to spend to see your pics come out, and thats the way we liked it! You learned quickly not to take pictures of everything, but to actually compose something and make sure the exposure was right.
Perhaps a good side-gift would be the excellent book "Understanding Exposure" by Bryan Peterson.