Choose a friend from your Epic friends list, add an optional message if you wish, and send it.
Once set up, go to the Item Shop, choose the item you want to give, and select “Buy As A Gift.” Choose a friend from your Epic friends list, add an optional message if you wish, and send it. Remember, you need sufficient V-Bucks in your account to purchase the gift, and you can only gift items that are currently available in the shop.