Thanks for all of the input. I will give her a call to tell her we are selling. I never did a hard sell on her, she just liked the lodging choices and one day while at BWV she and her husband did the tour, saw BCV, and decided to buy in. I doubt she will want to buy my points as I have twice the number she bought - so the cost would be high.
As for why we are selling: (1) I have a hard time justifying the maintenace and taxes versus the cost of just buying a room whenever I want to go. With the over $1,200 per year I spend for maintenance and taxes, I can get a nice room off property and a rental car; (2) I am continually dismayed that there is either no or very little incentive for DVC members as far as ticket discounts go. This has led to our visiting Universal and IOA each of our last three times down there while only spending a day or two at WDW; (3) My kids are now at that age where they have so many activities that we rarely have time to vacation outside of the normal Christmas/summer seasons. Plus, when we can go somewhere, the kids now prefer places like Hawaii, Cancun and Cabo. We are also a long way to having grandchildren to take to WDW; and (4) last, but maybe most important, we bought in to Hilton's vacation club last year in anticipation of an upcomming Hawaii trip. We have found HGVC to be available for the places we want to go (including Orlando this December) and, by buying resale, the price was great and maintenance and taxes are about half of DVC. They also have a GREAT on-line booking system.
Don't get me wrong, I have loved DVC and found it to be a great value for the five years I have been an owner. It is just that things have changed with our vacationing and the value of staying on-site has diminished.
Thanks again for all those who were kind enough to give me your input.