What sort of music are you after?
I have two subscriptions to emusic, one in dp's name. It's got much more expensive since I started but I pay the old rate plus VAT, which works out at about £12 a month for 90 downloads plus about £6 a month for 40 downloads on his account. It's all indepenedent labels and sometimes I think I'll have problems finding anything but then something I want normally turns up, this time I'm waiting impatiently for 10 days to get my June downloads and get the last track on one album, plus all the other things I spotted after I'd used all mine up thi time.
Music is mp3 without restrictions on how you can use it. It's independent labels and not every indie label at that, also sometimes offerings are just for a short time, other times they remain available always. Not so good if you want latest chart hits and big name mainstream label artists though!