Just a little more of my opinion/feedback.
My girls have DS's, they've had them since they were about 6, they take very good care of them. BUT a DS is much bigger and IMO less likely to break if dropped, then an iTouch. But again it's not so much the durability it's the cost. A touch isl over $250 (I saw it in
Best Buy's ad just yesterday, it's $256 with a wall/car charger, 2 silicone cases and something else, I can't remember what, that's a really great deal actually!), a DS is about $150 (I don't know really, I haven't priced them for ages). It's my feeling for MY children that $250 is too much until they are over 12 and they've earned it. The middle school graduation with honors seemed like a great reason to us so we are holding DD11 to that as well.

It is MY opinion that gifts over $150 should be earned (either by exceptional performance in school over time or by saving their own $$ from birthdays/Christmas) by the children. Again, those are MY opinions and no, every family should NOT follow our family guidelines, every family has to chose that for themselves. OP asked for opinions and I have given mine, twice now. LOL
Just a quick fyi for anyone considering this purchase for your child (of any age), Best Buy offers the Black Tie Protection for the iTouch, I can't remember how much it was but it covers ANY type of damage, for instance if DD14 drops her touch in the rain and it stops working we can take it back and BB will replace it, not Apple, BB. I got that protection for DD and DBF when I gave him his last year for Christmas. It covers cracked screens as well. I think DBF is considering using his policy, his volume button isn't working correctly. So far we haven't had to use it but with all the rain we are getting this year I'm really glad we went for that.
OP I'm sure your DD will love the touch if you do give it to her, I know DD11 is always borrowing DD14's and DBF's to play games on. And I know that when both girls were visiting their big sister (DD22) in Idaho this summer DD14 let her cousin who is 5, play her touch and Gracie loved it.