http://news.bbc.co.uk/2/hi/business/5205296.stm

Microsoft has been trying very hard to challenge iPOD’s dominance. After trying out several hardware vendors, its product plans went no where. Zune might arrive to the markets by Christmas but it needs to be a generation ahead of iPOD if it can even make a dent otherwise it will be a “mee-tooo” product few years late