NEW YORK ( TheStreet -- It looks like Mom is about to get her due and all those guilt ridden guys are digging deep.

According to the latest National Retail Federation survey, consumers are expected to spend more on Mother's Day gifts this year than last year.

The average consumer is apparently planning on spending $140.73 this year versus $126.90 spent last year. Men will pony up an average of $168.84 for their best gals, whereas women will only cough up $114.01. The biggest spenders? The sons in the age group between 25-34 -- sounds like the ones that are working and haven't gotten married yet. They'll open their wallets to the tune of $191.35.

Specialty stores will get the most visits and that includes jewelry stores, electronics stores and florists. This is followed by department stores and then for the guys on a budget, discount stores.

Online spending only accounts for 20% of planned Mother's day purchases? Bet that's because the guys wait until it's too late and they need to make an actual visit to a store. It's been said there is nothing more desperate than the card aisle at the A&P on Mother's Day morning.

Here's where the money is being spent on Mom:

Flowers are the number one gift for Moms. 64.9% of shoppers buy flowers, spending $1.9 billion. 1-800-Flowers ( FLWS) is already gearing up for the day.

Jim McCann, the company's CEO, says he hasn't raised prices in years. The company has an online presence as well as physical stores, and McCann maintains it's already seeing the benefits of a stronger consumer. The shares are up 16% so far in 2011.

Nothing says love like feeding Mom. For all those meals she cooked over the years, it looks like the kids will be taking Mom out to a nice dinner or brunch.

Roughly 55% of the respondents to the NRF survey said they're planning to take Mom out to eat, and a whopping $3.1 billion is expected to be spent.

Restaurants could use the business. Many have had to raise prices to address the higher cost of food or cut back on promotions. Ruth's Chris Steakhouse ( RUTH - Get Report) and Landry's Restaurants ( LNY) may benefit from the big spenders.

Those with a little less coin may end up at Darden Restaurants' ( DRI - Get Report) chains like the Olive Garden.

Diamonds are a girl's best friend. Jewelry is third on the list with 31.2% planning on buying Mom a nice bauble. This is up from 19% last year.

Unfortunately guys, gold and silver have skyrocketed in price and you won't get as much for your money this time around.

Total spending on jewelry is expected to be $3 billion. Zale ( ZLC) could use some of that money. The stock has been down and the company had to extend some of its debt.

Tiffany ( TIF - Get Report), though, has been doing better, and the stock is 43% for the past year.

Everything else too girly? Mom isn't that type? Electronics are another big choice.

Smart phones, iPads, electronic books are all nice ways to tell Mom you love her and appreciate everything she's done for you.

The survey finds 13.3% are planning to head to Best Buy ( BBY - Get Report) or Radio Shack ( RSH) to pick up a nice gadget for Mom. This category is expected to be way up too with sales projected to rise 48% over last year.

Then finally, for the Mom that's hard to buy for, some guys just give up and go with a gift card or spa service.

Around $1.6 billion will be spent on gift cards and $1.2 billion will be spent on personal services like a trip to the spa.

Ulta Salon Cosmetics & Fragrances ( ULTA) combines spa services with a cosmetics store. Mom can buy her own perfume or get a manicure.

-- Written by Debra Borchardt in New York.

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