Amazon's digital music store lets you send MP3 songs and entire albums to people via email. If you know how to download songs from Amazon, you can easily give music as a gift with Amazon.
019 How to Send Gifts Through Amazon
Buying music from Amazon is just like buying anything else. You don’t need a separate account for the digital music store; just use the same one you always have.
Go to the Amazon Digital Music page and find the page with details about the MP3 or album you want to send as a gift.
Select Give Album or Song as Gift.