If you have an Apple ID, you can purchase the following gifts from the iTunes Store:
Gift cards: Recipients can use prepaid App Store & iTunes Gift Cards toward the purchase of anything in the iTunes Store (unless you restrict access to items with a Parental Advisory Label). For more information, visit the Apple Store Gift Cards website.
Specific items: Songs, albums, videos, audiobooks, and more.
You can use a gift card only in the iTunes Store for the same country in which it was purchased.
Buy a gift card: On the iTunes Store homepage, click Send Gift (below Quick Links).
Give a specific song or other item from the iTunes Store: Click the arrow next to the price, choose Gift This from the pop-up menu, then follow the onscreen instructions.