I ride the train with this one lady, and we were having this one discussion the other day... so this is her situation. She's from Canada, came here on a student visa 14 years ago, she graduated, found a job, so then her employer did a work visa H1B (i think, but not certain). She switched employers and the next one offered to sponsor her, and she got her green card that way. Now she has been married to a USC for the past 3 years.

My question is this. By her being married to a USC, does this in any way accelerate her ability to apply for naturalization? She obtained her GC by employment, not marriage to the USC, so that's why I'm unclear.

to my understanding it doesnt mather if your married to a USC ,
you are able to file for naturalization ( I belive its 3 or 5 years ) after you have been legaly present in the US with a GC as permanent resident, so to my understanding ( someone correct me if I'm wrong )
yes she can aply for naturalization since she came legaly and is a GC holder since 14 years already

To use this form you must be ONE of the following:
Who May File Form N-400?
1. A Lawful Permanent Resident for at least five years and at least 18 years old;
2. A Lawful Permanent Resident for at least three years and at least 18 years old,
AND You have been married to and living with the same U.S. citizen for the last three years,
AND
Your spouse has been a U.S. citizen for the last three years

http://www.uscis.gov/files/form/N-400ins.pdf

In order to file after 3 years you need to be Married and still residing with your USC spouse. If not you have to wait 5 years as an LPR. See link

hhhmmm....in my unexpertise (is there such a word??? haha) opinion, i think your friend has to wait 5 years because the 3 years is only if you got the GC thru marriage to the same USC. sorry if this is wrong, just MO.

This is exactly what I'm thinking, but I'd like clarification on. Anyone know for sure??

It doesn't matter how you got your green card. Whether through employment, marriage, asylum, cancellation of removal, or whatever.

On the date that ALL THREE of the following are true, you can file, assuming you meet the rest of the requirements:
1. You've had your green card for at least three years less 90 days
2. You've been married to and living in valid marital union with a USC for at least three full years continuously (it must've been the same spouse the entire time)
3. Your spouse has been a USC for at least three full years.

OR you may file when you've held your green card for five years less 90 days, without regard to marriage.

That information is in the M-476, on page 18. See also the box at the bottom of page 22.

Note that the three requirements may be filled in any order. The alien can file on the first date that all three are true simultaneously. Consider, for example:

Jan 2004: Got green card through employment
Jan 2005: Married an alien who was almost ready to naturalize
May 2005: Spouse became a citizen

This person can file for citizenship in May of 2008. Requirement 1 was met in Oct of 2006, requirement 2 was met in Jan 2008, and requirement 3 was met in May 2008.

Thank you lucyrich!

My wife is not even in the US yet but for the sake of argument, lets say she got here tomorrow on her conditional resident status.

After two years, that conditional status will be lifted.

When does she starts counting towards that 3 year requirement? Tomorrow or in two years when the conditional status gets lifted.

To fulfill the requirement of being an LPR for 3 years, your wife counts from her "Resident Since" date. Since she is coming in as a CR1, it would be the date of her arrival.