Citizenship question for a friend

I am enquiring about British citizenship for an american friend of mine.  When can she apply for citizenship given her below circumstance?

She came to Britain in 2000 on a work permit.
She received ILR in 2004
December of 2004 she married a man from Spain (they married in the U.S) He was living in Britain when they met.
She hasn't adjusted any status since she received her ILR.

From what point in time does she qualify for British citizenship? Is it from the time she arrive here or from the time she received ILR?.

Also, if she does apply for citizenship, would it be any benefit to her? Right now they are residing in Britain but one day might want to move to Spain or even back to the states? ILR doesn't allow you work in any other country but british citizenship does? 

I hope those are all the questions so far!  If not, I know I will post more!

Thanks in advance!

It's my understanding that if you're not married to a British citizen, it's five years of residency + ILR to be eligible for citizenship...the IND website is down, or else I would double check that.  Anyways, based on what you've written here I'm almost certain she qualifies to apply for naturalization now...I'll wait for someone else to back me up on that or try to get onto the website again later.

Yep, she should have been able to apply 12 months after her ILR was awarded.

Vicky

Ok, thanks, that's kind of what I thought but wanted to make sure.

Given her situation, are there any benefits to her gaining citizenship other than she would be able to vote?

As a British citizen, she could also live and work anywhere in the EU.

Yeah but her husband is Spanish, so she would be able to live in Spain, right? Or does she qualify as the spouse of an EEA member?

without British citizenship she'd only be able to move around the EU to live as the spouse of an EEA member/Spanish citizen (in the case of Spain.)  Getting a British passport would mean she could move to Spain or another EU country on her own steam if she ever desired to do so.