Can you buy a gift certificate for a specific book in the iTunes Store? If so, can you print it? If the recipient does not want the book, can he or she get iTunes credit instead?
You can't currently gift an ibook - all you can do is give them a gift certificate or card and suggest that they buy that book with it.
Thanks. Amazon lets you do it with Kindle books. Apple needs to consider adding that feature.
You can try leaving feedback for Apple : http://www.apple.com/feedback/itunesapp.html
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