My wife is on the bike as a passenger, maybe 10% of the time, so it doesn't make sense to me to spend more on her unit than mine. My concern is whether paying nearly three times the cost of the cheaper J&M units is worth the difference in sound quality. E-bay has sets of J&M's (for two helmets) which include the connecting cord for $179 a pair.Just remember if you buy cheap you will probably buy it twice. Whether you buy your wife the same quality is up to you. Personally I would buy my wife better than I buy myself if I could not afford two good ones.
WeldNut