The Secondary Market for Gift Cards

Gift-card sales are expected to reach a record $27.8 billion this year so pay special attention...there are reputable websites out there that will "buy back" your gift cards for 85% of their face value and then resell them at, say, 93%. Not a bad spread and quite an interesting business.

http://www.marketwatch.com/story/got-gift-cards-sell-or-even-invest-them-2011-12-27