I can't go wrong when I give the people whom I love, who loves music, an Apple iTunes gift card ( http://www.apple.com/ ). The denominations run as low as $20/$25 and can be purchased at an Apple store. Visit their site for one nearest you. I liked this option because it eliminates the guesswork - I didn't have to keep track of their favorite music, if they already have it or whatnot. Give them exactly what they like, when they want it.
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