EMusic is a subscription site for music. You choose the level. The lowest version is $5.99 a month and you get 10 song downloads. 100 downloads a month will cost you $24.99. There is also a subscription for audiobooks ($9.99 a month).
Since most iTunes are now $1.29 a song I could see this potentially saving a lot of money. There is a place to buy gift subscriptions as well so instead of giving somebody a $25 iTunes gift card you could give them a 1 month subscription to download 100 songs, 2 month subscription of 30 songs each month ($24), or a 4 month subscription of 10 songs/month ($24). Each one of those has a higher value (song wise) than the iTunes card!