vicarious shopping!
you can spend a lot less if you want, but if you are relatively sure you will like brewing (i.e., you have some friends that brew, or you really love beer, and have time for a hobby) then you can save some money in the long run by buying nicer stuff now.
Look in your yellow pages under beer, for a local homebrewing store.
Most large cities have at least 1. Buying local will let you customize your gift a bit, but might cost you more. However, you will have a place to go to for advice and returns if necessary.
Basic kit: around $70 or so, more if you upgrade the carboy.
any brew kit that has:
a 7 gal primary fermentation bucket (plastic), lid, air lock.
a bottling bucket (has a little spigot...should not be used as a primary fermentation bucket because the spigot may slowly leak)
a 5 gal glass carboy, with air lock and stopper
a 6 or 7 glass carboy, with air lock and stopper
hoses
brushes for cleaning
a quality book (Papazani has a good one, as does Palmer). don't buy homebrewing for idiots.
sanitizer
long handled, strong spoon (not wood).
Throw in a couple of beer kits (Kolsch, IPA, Porter, Stout are all easily doable for a newb). These run about 20-30$ and brew 5 gallons each and include extract, hops, yeast, and directions.
There are a few things that can really improve the experience of brewing. in the order of least to most expensive they are:
1. an autosiphon. only 10$ or so. great tool.
2. turkey fryer! (lowes has em for 30ish) they go on sale this time of year. (think they are about 30-50$)
--->lets you brew outside, avoiding nasty boil overs on the stove top
--->includes a 7 gal brew pot and nice thermometer
3. flip top bottles (avoid the hassle of capping) OR
4. mini draft system (little kegs that fit in the fridge and hold about 1.25 gallons) OR
5. a kegging system ($200), requires an extra fridge, but negates the cost and hassles of bottling.
there will be some things in the kit that you may NOT want such as regular bottles, caps, and a bottle capper. MAYBE you can trade up on these to flip tops.
http://www.midwestsupplies.com/
---> they have a decent kits
http://www.austinhomebrew.com/
----> decent kits, has one with a tapadraft minikeg system, and one with a kegging system
http://www.northernbrewer.com/starterkits.html
--->also has a kit with kegging eq included.