Last year I started using prerecorded beats with NO music set at specific bpm's (beats per minute) and it really helped the kids learn how to count the steps and to hear how they fit with the beat. I think you can actually but pure beat cd's though I don't know a title offhand. I current use an ipaq (not an ipod) so I fou for my music and beats and a program that I use as a drum machine.
Rod
go to http://www.unitedtaps.com for video clips of over 250 tap steps. All free!
Freeware
Freeware is great! Freeware is free for anyone to download and distribute for personal use, legally. Be sure that your downloading source is reputable and be aware that non-comercial programs may be buggy...
mac os x users without a metronome can download the freeware MetroGnome from http://www.apple.com/downloads/macosx/audio/metrognome.html. I've just had a quick play with this and it's rather sweet and simple to use, with a unassuming interface. There are a few settings to play with and you could use a recording of your own tap as the sound of your beats if you fancied it (would save your ears from the default 'tink').
mac classics users can download the freeware Metronome (good naming skills there!) http://www.tucows.com/preview/207814
Windows users might like freeware http://www.dirfile.com/free_metronome.htm which is also aptly named Metronome.
Linux users... don't need me to tell them where to download freebies.
Also, if you want to go further than a simple metronome there are plenty of audio editors out there available as freeware. I use and recommend audacity.
You could also record your tapping and work out your Beats Per Minute with BPM freeware, if you'd ever want/need to do that...
happy tapping in time.