You will receive a unique iTunes Gift Card code to buy and download any songs, movies, games and programs for your PC, MAC, iPhone, iPod or iPad from the US iTunes / App Store.
Instructions on how to activate iTunes Gift Card on the official website:
http://support.apple.com/kb/HT2737?viewlocale=ru_RU
If you do not have an account iTunes, you can create it when you activate the card.
User Account Creation iTunes: http://support.apple.com/kb/HT2534?viewlocale=ru_RU
Only for US accounts !!!