Both CDNow and Amazon gift certs are $5 for 500 pts. The good thing about CDNow is that you can use them in conjunction with coupons, additionally get a 7% cash back if going through ebates, and get points on CDNow good for future purchases (they have a frequent buyer program). Shipping is high at CDNow ($5), but they have had a lot of $10 off coupons. And there is no sales tax for me (depends on what state you live in).