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Most people listen to music on a daily basis, whether in the car, the subway, or just while cooking dinner. It is surprising to me how tolerant people are of terrible audio equipment. Assuming that you obtain your music legally, people spend thousands of dollars over their lifetime buying music, then skimp on the equipment by paying as little as possible on speakers and headphones.
Last year for Christmas, my older sister and her fiancee gave me a pair of Audioengine A2 speakers. I use them everyday and it makes such a difference to hear the music as it was meant to be heard instead of through the budget speakers attached to a desktop or built into a laptop.
The Holiday Gift Guide for the Guys in Your Life