From what I have heard, people in Europe wanting to buy Amazon MP3's are always looking for Amazon gift cards on ebay. Likely because Amazon accepts only US credit cards for music purchase?

One user says they use a credit card with cash back on ebay.

Interesting concept. Buy $1000 worth of $20 gift cards at face value, sell on eBay. Cash back at 1% is 10 bucks. It is some profit. Not sure if it's worth handling 50 ebay listings, and listing fees probably negate it.

For people in certain countries, it is a way to launder their PayPal balance for something easier to spend.

It can also be used to twink an ebay account. Buy a few dozen cards, get 12-15 positive feedbacks, wait 60-90 days until the items can't be verified on your feedback, scam sellers and get a much larger payoff.

Europeans often purchase the cards so that they can buy product, etc.