Microsoft Points
Microsoft Points is the point/cash system Microsoft uses for members to purchase songs on the Zune Marketplace. It is also used in other areas like Xbox live and should be considered the official currency for Microsoft.
Microsoft points don’t equate one for one to the U.S. dollar. Each Microsoft point is worth 1.25 cents or the equivalent of 80 points for $1. Microsoft sells the points in blocks; 400 for $5, 1,200 for $15, 2,000 for $25 and 4,000 for $50. Most albums sell for 1,200 points ($15) and most songs sell for 79 points ($0.99). Compare these prices when you shop in your music store and you will find this to be very reasonable. Not only is it cheaper, but the songs are easily burned right to your Zune and can be shared with your friends (friends get 3 plays).
Where can i purchase Microsoft points/ gift card for Christmas? I called customer support and was told the cards could be purchased at any Zune retailer, so i went on-line to Target.com and they do not have anything listed on the website.