If you have an iTunes Store account, you can purchase the following to give to others:
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iTunes Store gift certificate for a specific amount
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iTunes Store allowance for a specific monthly amount
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All the songs in a playlist you created
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Songs, albums, videos, audiobooks, and more
You can also buy prepaid iTunes Gift Cards from select retailers. (For more information, visit the iTunes website.)
You can use a gift certificate, allowance, or gift card only in the iTunes Store for the same country in which the certificate was purchased.
Here are ways to give music and video:
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To buy a gift certificate or set up an allowance, click iTunes Store (below Store). Below Click Links, click Buy iTunes Gifts, and then follow the onscreen instructions.
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To give a specific song or album from the iTunes Store, go to the album page, click “Gift This Music,†click Gift Song or Gift Album, and then follow the onscreen instructions.
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To give a playlist, click the arrow to the right of the playlist, click Give Playlist, and then follow the onscreen instructions.
Tip: You can drag items from the iTunes Store into a playlist and give (buy) them as gifts, even if you don’t own the items. You can play a 30-second preview; the recipient can play the entire song or video.
Recipients can use gift certificates and allowances toward the purchase of anything in the iTunes Store (unless you have restricted access to items with a Parental Advisory Label).
You can change the amount of an allowance or cancel it at any time. Just sign in to the iTunes Store and click View Accounts.