If your gift recipient owns a Kindle--Amazon's eReader--or has access to a Kindle App (which can be downloaded for free on iPhones, iPads, Android and Blackberry phones, as well as Macs and PCs), Amazon has a "Give as a Gift" feature that will allow you to send eBooks as gifts directly to the gift recipient's email. However, if your recipient already owns that book, or if he would prefer to have something else, Amazon also gives the option to exchange the price of the eBook for a gift card that can be used to buy any item sold through Amazon.
Barnes & Noble introduced its eReader, Nook, in 2009. Although the store doesn’t have a “Give as a Gift” feature, it allows the purchase of eBooks with its gift cards. So, if you want to give your Nook-owner friend an eBook, give him a Barnes & Noble gift card and let him choose the eBook of his preference.
Similar to Barnes & Noble, Apple has made available iBook gift cards that can be found in Apple’s retail stores and retail store partners such as Target and Best Buy. Cards are available in tw denominations: $25, and $50. These cards are not limited to purchasing iBooks, but can be used to buy any item available in the iTunes store.