If you want something more personalized than an email message, you have two other options for giving someone an iTunes-themed gift.
The brightly colored prepaid iTunes Music Card is a fun spin on the gift certificate concept. Available in many different dollar amounts, givers can find cards at places like Amazon.com, Target, and Apple's own stores. You can also buy them in the iTunes Store (and have them mailed out by the Postal Service) by clicking the Buy iTunes Gifts link. Recipients can spend it all in one place—the iTunes Store—by clicking the link for Redeem on the Store's main page.
In a daring feat of bending a noun into a verb, the iTunes Store also lets you "gift" selections of music and videos to intended recipients, giving them the ability to download your thoughtful picks right from the Store onto their own computers. You can send songs, albums, and playlists to any pal with an email address, as well as audio books, music videos, and TV shows. Just look for the "Gift This..." link on the item's page.