I find it hard to evaluate an MP3 player until I've lived with it for a little while. Specifications, demos, and even quick hands-on tests don't tell you the most important thing: how does it sound? Can you listen to it for an hour? A week? The rest of your life?
On Tuesday, I spent a few hours with the 32GB versions of Microsoft's new Zune HD and Apple's latest-generation iPod Touch. To me, these are the top-of-the-line competitors in the MP3 player market--if you're a serious music listener with nearly $300 to spend, these are your two choices.
On a straight specifications basis, each of them has clear advantages.
The iPod Touch excels as a portable multifunction computer, with tens of thousands of available applications, and it's the only choice for Mac users. The Zune HD has superior music-discovery features, particularly when used with a Zune Pass subscription. Plus, it has an HD Radio and a sophisticated desktop PC client that makes iTunes look stale.
More: http://news.cnet.com/8301-13526_3-10354314-27.html