Here's the deal: if you make a new iTunes Music Store account (takes maybe 3 minutes) and link it to any PayPal account, you get five free songs from the Music Store. It's a pretty good deal for a couple minutes' work. I just tried it, it works fine.
As I live in the US, I can't be sure that this deal is valid for any of the iTunes Music Stores except for the US store. It would be best to check the iTunes website of your respective country before trying to complete this offer.
Here's a link to the minimal details on the offer.