You can gift an app using an iPad, iPod Touch, or iPhone. Launch the App Store and find the app you want to send as a gift. Once you have found the app and are viewing all of the details, scroll down to the bottom. There you will find a Gift This App button.
You will be provided with a summary of the app; press Next after you have confirmed it is the app you would like to send.
Enter your name followed by the recipient's name and e-mail address. You can also scroll down and enter a note to be sent with the app if you'd like. Press Next when you're done.
On the last screen you will see an order summary. Verify that the name, e-mail address, and app are all correct. Once you are satisfied, tap on Buy Gift. The recipient will then be sent an e-mail to alert him or her of your gift.