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Apple - iTunes - Give the gift of music and more.
The Wayback Machine - https://web.archive.org/web/20121112205912/http://www.apple.com/itunes/gifts/

iTunes Gifts from Apple

When you give iTunes Gift Cards and gift certificates, the lucky recipients can choose whatever they want on the iTunes Store, App Store, iBookstore, and Mac App Store.

iTunes Gift Cards

iTunes Gift Cards are the perfect way to give the gift of entertainment. You can buy them in different styles and denominations from Apple and from thousands of other retailers. And no matter which card you give, recipients can?redeem it for whatever they want to buy ? songs, movies, TV shows, apps, games, books, and more.
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iTunes Gift Certificates

iTunes gift certificates are just the thing for last-minute gifts. Buy them on the iTunes Store in denominations of $10 to $50. You can add your own personal message and choose to have your gift emailed immediately, or you can print it and deliver it in person. Your recipient can redeem the gift anytime for songs, movies, TV shows, apps,?games, books, and more.
Buy an email gift certificate
Buy a printable gift certificate
Redeem a gift certificate now

Give songs, apps, and more.

You can send anyone specific songs, custom playlists, movies, TV shows, apps, games, and books. Just find what you want to give on the iTunes Store, App Store, iBookstore, or Mac App Store and click or tap the “Gift This” link. We’ll send an email letting your recipient know about the gift. With one click, your gift starts downloading to your recipient’s device. Or if you would rather deliver your gift?personally, you can print a certificate directly from iTunes.

Set up an iTunes allowance.

Give your kids a legal way to download their favorite songs?using a monthly allowance. Allowance accounts give?your kids a set amount of store credit to spend every?month on the iTunes?Store, App Store, iBookstore, and Mac App Store. That way they can access the stores without a credit card, and you can set a limit on how much?they spend.
Set up an allowance