Purchase gifts from the iTunes Store on Mac
Buy a gift card
In the iTunes app on your Mac, click Store.
On the iTunes Store homepage, click Send Gift (below Quick Links), then follow the onscreen instructions.
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). See the Apple Store Gift Cards website.
You can only use a gift card in the iTunes Store of the same country or region in which it was purchased.
Give a specific song or other item
Give songs, albums, videos, audiobooks and more.
In the iTunes app on your Mac, search for a specific song or other item, then select it.
Click the arrow next to the price, choose Gift This from the pop-up menu, then follow the onscreen instructions.