like crystal said, there are good reasons and bad reasons to spaying and not spaying your dog. i am not sure why your friends dog have not gone into heat.

what is the medical reason for this? has she talked to her vet about this?
i have a small yorkie myself, and i had her spayed even though it was a hard decision for me to make. but just because i can protect her from mating and getting pregnant there is still always a possibility that someone can steal her, she can get lost, and someone would try to breed her in hope of making money off of it. i feel better knowing that would never happen because she is spayed, and i feel that she is more protected this way.