Bite the bullet and tell her the truth. You can appreciate the though and gesture without having to like the actual gift. Come on...have you seen the return lines on December 26th? Tell her you already had your heart set on another system, and put the money they gave for the Sony towards the system you really want.

Seem rather straight forward to me. (yeah...I hemmed and hawed over telling Roger about the 2900, but in the end I told him the truth and everything was fine)