Looking for a last minute gift idea to save the day if you don't want to brave the cold and the crowds at the malls? How about online gift cards that you can either send by email or you can print on your own home printer, or even send through Facebook? You can do that with Amazon.com online gift cards.
Speaking of Amazon, you can now send MP3 albums as gifts, and today they are offering their top 10 albums of 2010 for $4 each. Use one-time-use coupon GIVEMP3S to get a $2 off (coupon is a $2 credit to your account, you can use it on any mp3 music purchase). They are also offering 1000 MP3 albums for $5 each.
If you prefer free, Amazon has 160+ free mp3 samplers (the top two lines have not been released yet).
Adorama has also launched emailable gift cards, however there is no delivery estimate given on their website, so if you are making a time-sensitive purchase, you may want to contact their customer service first. I made a small test purchase that has not arrived yet (about 2hrs 50min ago).