As holiday spending goes, only Christmas eclipses Mother’s Day.

The second Sunday of May — May 9 this year — is a big day not only for America’s 83 million moms, but also for sellers of things that smell nice, look pretty, taste yummy or feel good. All told, the run-up to Mother’s Day 2010 is expected to bring in $14.6 billion in U.S. sales, according to a survey released by the National Retail Federation. (Preliminary U.S. sales figures for last year’s Christmas season totaled $446.8 billion.)

It’s estimated that sons and daughters will shell out an average of $126.90 each on the mother figures in their lives. Most — 83% — will focus their shopping on their moms or stepmoms, though wives, daughters, grandmothers and sisters make many lists as well.