Virtual Music has introduced DeliverASong.com, a website that lets you send digital songs to friends and loved ones over the Internet.

Buying a song costs $.99. DeliverASong.com sends an email letting the recipient know of the gift and providing a specially encoded web address to download their song(s) in MP3 format, which is compatible with iPods and virtually all portable MP3 music players.

“Today’s online music vendors typically do not support sending digital songs as gifts. We shift the responsibility for agreeing to a ‘user contract’ to the recipient, which is where it should be,” says Jerry Werner, Virtual Music, Inc.’s President.

The site currently offers music from Austin musicians. “We feature new original music from the most creative songwriters, musicians, and singers, so that music lovers will want to come back often to discover great new songs.‚Äù The company plans to create similar websites focusing on great local talent in other cities and regions.

The majority of the revenue from the sale of songs on DeliverASong.com goes directly to the featured artists. ‚ÄúBy paying for this music, you’ll be supporting the local artist community and ensuring a steady flow of great new music that will inspire, energize, and entertain you.‚Äù