If you ask them, IBM *does not* stand for International Business Machines. It used to, but it hasn't for some time now. Same for 3M and probably others. The company that was International Business Machines ceased to exist probably sometime in the 70's due to branding and legal reasons. I think AT&T is the same thing. And the answer for the "s" is that you use the "s" version any time it is a singular entity. So, Texas Instruments makes ICs. The reason is the modifier depends on the whole name not just the final "plural" word. Do not get confused by the British (English). They have this strange (to Texans and other North Americans) habit of using the plural for any entity which could be construed as a plurality of people. That is true even in cases when the name of the entity would be singular.

OK, so now a real response. As others have said, depends on what she will do with it.If it is really an entertainment device then I recommend what we did for my wife: an iPad. Although I *really* don't like Apple or the interface, the iPad has provided very easy access to the web and various entertainment applications. It is pricey, but you can't beat the convenience of the size and weight. I think we have had her iPad for about 4 years now. I will echo a few other comments: a laptop probably makes the most sense since you can move it anywhere in the house. Kudos to Dell and brickbats to HP. My son had nothing but issues with his HP laptop at university and we both have had issues with HP desktops with poor customer support. The extra money for a Dell is probably worth it.I haven't had a "Lenovo" since they bought the line from IBM, but they seem to have continued the engineering and quality from what I can tell. I had an IBM Thinkpad and it was an excellent machine.

Trading your wife for a computer is probably not a good idea unless she is just too far out of warranty. :-D