Microsoft has released Digital Gift Cards for phones. Available here http://www.windowsphone.com/s?appid=8416c675-6b71-44f8-8211-9a1a6a71c4bc
It lets you buy, send and manage ecards from Microsoft that can be used for phones, pcs and Xbox. You can personalize the cards, choose dates when to send them in advance and manage your orders.

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