Is she getting an embroidery machine or just a sewing machine?  If she's getting an embroidery machine, get her some design cards, stabilizers, different colors of embroidery thread.  If she's getting a regular sewing machine, get her some additional feet to go along with it.  All notions do not fit on all machines, so before you go get anything, find out what brand of machine she's getting and go to where they sell them to buy extra parts.

A great idea for a beginning sewer is a goodie basket of the things she'll need:  A good pair of Gingher scissors, a tape measure (not retractable, loose), a box of quilting pins, a pin cushion (I use a Grab It, it's magnetic--much better than a pin cushion), marking chalk, an invisible fabric marker...put it all in a sewing box and wrap it up.  These are all things she'll need and certainly thank you for.   All of it's inexpensive, so you won't be spending much cash.  You can also throw in a good introductory sewing book, too.  Always a good thing to have.  

IM me if you have any questions.