I'm only doing $40 right now because that's all I have to spend, but if I have a good experience with this then I'll continue to offer more deals. I would offer a 200 dollar card that is more competitive than anything on the marketplace right now (that includes all of the gift card exchanges), should this first transaction go well.

With my current deal, you'd be saving like 8 bucks.

I haven't bought the gift cards yet. I plan on buying the gift cards online and then sending them to your email address. Amazon lets you buy as many gift cards as you want at a custom price ranging between 15 cents and 2000 dollars. The only reason I suggested this method was because I thought it was a smart way to build trust between the two parties.

Selling $40 Amazon gift card for .04 btc

We can use escrow service

or I can send you the gift card in batches meaning:
I send you you a 1 dollar amazon gift card, you send the equivalent in btc, and we keep escalating at whatever interval you are comfortable (with you sending btc and me then sending you amazon gift money after the initial transfer) with until the exchange is complete.