Log in to your account/profile.

Go to the "Gift Certificates" tab of the "My Profile" section.

Provide the email address of the recipient and the desired amount of the certificate.

Click on the "Submit" button and provide your billing information to complete the purchase.

That person will receive an email with a link and a code for redeeming the gift certificate.

Copy the code into the text buffer and click on the link. You will be automatically logged into your account and asked to enter the code.

After redeeming the certificate, the amount is added to their account as a credit which can be used to purchase tracks during check out.