Have you asked her what she needs? I know it's a bit of a giveaway but first time mums tend to get so much and half of it doesn't get used, so you could ask what she would like and what she'd find useful - even if it's just money towards something she may want for him in the future.
You can buy clothes for when he's older (12month + clothes) - i brought my niece a teddy bear which gives the sound out of what the womb would sound like - it soothed her to sleep for months.
Water toys are always a really good gift aswell as babies usually love bath time as they grow up - so maybe some waterproof books, some water toys, etc.
Let us know how you get on :) X
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