iTUNES GIFT CARD - $25 (USA) no commission

After payment, you will receive a unique iTunes Gift Card code to purchase and download any songs, movies, games and programs for your PC, MAC, iPhone, iPod or iPad from the US iTunes / App Store.

Instructions for entering the iTunes certificate on the official website:
http://docs.info.apple.com/article.html?artnum=301756

Only for US accounts!!!