What is the best birthday gift for 7 years old girl? I want to give it to my friend's daughter. I want to give her something like iPod, is it too much or no?

Rather than an item, I would buy her experiences. How about a pass to KidZania Singapore when it opens? Not only will it be entertaining, but it'll also be an educational experience for her which will stay in her memory, long after the iPods have gone to the trash. http://www.kidzania.com.sg/about-kidzania/what-is-kidzania It's hard to suggest what is "best" because you'd have to ask her yourself what she wants.