Got a PayPal account? PayPal and and iTunes have a great offer. Use your PayPal account to buy a $20 gift certificate at iTunes, and get 10 songs for free. Or, buy a $50 gift certificate and get 25 songs for free.

If you do like I'm going to and use the gift certificate for yourself, it's the equivalent of 33% off. (At least I THINK you can do that. Don't see why not.)

Or, you can use it like it was intended for a great last minute gift.

The gift certificate must be purchased by December 31, and the free song codes are good through May 2006.