V.B.
I was diagnosed with breast cancer in December and I have been going through chemo for the past 3 months. My friends from out of town have sent gift cards for amazon.com or Barnes and Noble to buy books, which is great because you are pretty much stuck sitting for long periods of time while the chemo is administered. You could also send her a care package with some magazines, puzzle books (Sudoku,etc), a book you like or a chick flick. I bring a DVD player with me every week when I go and watch a movie. I have also read several books, so all of those things really helped to pass the time for me. If she has an iPod or iPhone, you could also get her an iTunes gift card so she can download stuff to her phone.
One of my friends had a shawl made for me that I take with me every week too. It is a prayer shawl (the person that made it for me prayed over it while they were making it specifically for me). I love it. It is so soft and reminds me of my friend. She is there with me in spirit every week even though she lives a thousand miles away.
Just an encouraging note or phone call does wonders too. It's hard to go through this and feel like you're alone. I have a CaringBridge site setup and I love when people sign my guestbook so that I know they are thinking of me and praying for me. Maybe you could suggest she setup a page as well to keep people informed? The site is www.caringbridge.org.
You're a great friend to reach out like this to see what she could really use. It sure is tough, but I'm getting through it and I pray she will too. I am halfway done, so there is a light at the end of my tunnel! :-)