An iTunes Gift Card lets you shop for anything at the iTunes Store — 24 hours a day, 7 days a week.  Some of its many features include:

• Hundreds of TV shows immediately available when the TV show is on air without commercial ads.
• Buy or rent latest release movies (HD available) that can be watched on your TV through Apple TV, your computer, Mac, iPad, iPhone and iPod. You can even convert the movies to other formats and watch them on other devices as well.
• Thousands of games and applications for your iPhone and iPad
• Many more from iBooks to Podcast, audio book, education video courses from top US University…