I am looking for audio books in Italian for an elderly woman in Rome
with macular degeneration.  She has family in both the US and Italy so
audio books could be purchased in either place.

Dear Nellie, 

Here are several possible sources:

Il Narratore 
<http://www.shop.ilnarratore.com/> - audiobook shop in Italy (site in
English: <http://www.shop.ilnarratore.com/index.php?go=frontpage.php?nocache=1125319720343>).

Recitar Leggendo
<http://www.recitarleggendo.com/index2.htm> (English language site) -
selling audio books.

Audiolivri.it
<http://www.audiolibri.it/> - books could be downloaded, copyright free books. 

ALK Libri
<http://web.tiscali.it/kyme_alk/audiolibri.html>  a collection of
(mostly) classic books.

Several libraries in Rome have audio books, and I also recommend
getting in touch with the organisation for the blind, and their
library:
Biblioteca Italiana per i Ciechi "Regina Margherita" - ONLUS
<http://www.bibciechi.it/> 

Other libraries: 
Biblioteche di Roma
<http://www2.comune.roma.it/cultura/biblioteche/home.htm> 

I hope this answers your question. Please contact me if you need any
clarification on this answer before you rate it. My search terms:
[biblioteca per i ciechi roma], 
[biblioteca Roma audiolibri], 
[audiolibri]

I forwarded your answer to my friends whose mother is need of the
audio books.  They tell me it is very helpful to them and intend to
follow up on it with family who live in Rome.

Thank you for the rating and the tip!