Here are some options to consider, not as a gift, but as a recommendation for your friend. All are Internet sites.
Kids-space is a site for children ages 3 to 12. Among other things, kids can listen to recorded music and songs from other children in different languages, and send in their own recordings.
NASA kids club has games and information about space and space exploration for kids of all ages.
The San Diego Zoo has tons of information about animals as well as educational animal games.
Nickelodeon is linked to the network with games and activities for younger children. There is, however, quite a bit of advertising.
KidsSites.com is a meta site that recommends other sites for children. Parents should be the judge of whether even a recommended site is appropriate for their child.
fritzr - the member who asked this question - selected this as the best answer posted by another Education.com member.
from a fellow member
On this site there is a very good gift guide for all age level. A few educational software titles are recommended that are similar to video games. Here are some pre-school examples: http://www.education.com/grade/preschool/