You may or may not belong to her generation. In any event, you want to present your favorite 27-year-old with a meaningful and practical gift that she will enjoy and appreciate. Before spending any money, carefully note her priorities and how she spends her time and money. She may be building up a career wardrobe, furnishing a new condo and/or paying off massive college debts.

A 27-year-old woman wants to look and feel good. Do some research and discover her favorite brands of cosmetics and perfumes. Alternatively, you may wish to give her the best-selling new fragrance on the market. Present her with a gift certificate for a professional massage, manicure and pedicure, facial, or a day at a favorite spa. If you are organizing a group gift, arrange for a weekend at a nearby resort.

If she is a recent graduate or newly married, she may be living on a tight budget and cutting back on a few leisure activities. If she likes to sing, arrange for a session at a recording studio or free lessons with a coach. A wordsmith would welcome a paid membership to a professional writers group. Present her with opportunities to try out new hobbies and interests. These could include gift certificates for horseback riding and yoga sessions, scrap-booking and needlepoint sets, art and language classes, and hot air balloon rides.

Most 27-year-old women are computer savvy and own the latest electronic gadgets. If you are a partner or close relative, buy her a new cell phone, digital camera, Palm Pilot or computer. As a friend or colleague, you could buy an extra handset or stylish carrying cases for her gadgets or other accessories. CDs and DVDs make very appropriate and inexpensive gifts.

Your 27-year-old friend may be very stylish and enjoy shopping for clothing and jewelry. If you are aware of her tastes, buy accessories and lingerie items. These can include scarves, gloves, nightgowns and pajamas, belts and distinctive costume jewelry. Partners and close relatives can purchase more expensive jewelry and clothing items.