Apple and PayPal are having a promotion:

You buy an iTunes Gift Certificate for a loved one and you get free songs for yourself. Cool! The only thing you have to do is buy it through PayPal.

So if you give a $20 gift certificate, you get 10 free songs, which is like getting $9.90 worth of songs free.

If you give a $50 gift certificate, you get 25 free songs, which is like getting $24.75 worth of songs free.