Everyone knows a music lover or 2 or 12. What better gift than an album (starting around $10 on average), collection (varies), or box set (varies, could be as low as $25)? This is definitely a gift that can keep on giving for a lifetime.
Amazon has a great page with lots and lots of music ideas.
If you’re not sure about your friend/family’s preferences, give them a gift card from iTunes ($1/song) or perhaps Rhapsody ($13 & $15/month subscriptions).