From 9to5Toys.com:

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If you are still trying to get in on the 20% off iTunes gift cards, two new options sprung up over the break.  GiftCardMall via Ebay Daily Deal offers a $50 iTunes gift card for $40 with tax only in Colorado, today only. Without tax, that’s the lowest price we’ve seen to date on an iTunes gift card. You can also pay via Paypal.

For its Rewardzone customers (free Sign-up), Best Buy also offers 20% off iTunes gift cards from $15-$100 yielding prices of $12-$80. This deal is valid thru the 29th and is available with free shipping online or in-stores for pick up. Not into the Rewardzone? Best Buy will still give you 15% off.