Microsoft and Apple are finally going to be going head to head in the MP3 player market this holiday season. Microsoft appears to be bringing out the big guns with this player, adding features like WiFi sharing that the iPod doesn’t have, pricing themselves below Apple’s dominant Mp3 player. But the real question is…which device is right for YOU?
Putting all hype aside for a minute, let’s look at the specs of the system, the features and services we know about, and the prices involved with each device.

Storage – This is one category where the two players are even. Both are capable of storing 30 Gigs worth of date
Winner: n/a

Battery Life – The iPod sports a 14/4 hour battery life, while Microsoft’s Zune comes in just slightly under with 12 hours of power.
Winner: iPod

Screen – the iPod features a 2.5 inch diagonal screen, while the Zune has a slightly larger 3.0 inch diagonal screen.
Winner: Zune

WiFi Connectivity – The current iPod features no Wifi connectivity whatsoever, Zune, however, is 802.11g Wifi enabled, and features a slew of sharing and broadcasting features.
Winner: Zune

Brand Stability – This may not seem important at first, but the iPod is THE standard in MP3 players. It is an established brand that has little to no chance of going anywhere anytime soon, no matter how the “war” with Microsoft goes. Zune, however, is a new brand, and a new way of doing business for Microsoft. If it fails, this time next year you might not have a place to buy Zune content.
Winner: iPod

Content – This category is the one that has the opportunity to change the most. Right now the iPod, through iTunes, has thousands of songs, hundreds of TV shows, dozens of movies, and a handful of games to download for the device. As of this writing we still don’t know what all the Zune Marketplace will hold for Zune owners. It is safe to assume that the Zune Marketplace will feature TV and MOVIE content, but right now we don’t have any idea how that will go. So, for now at least, this one goes to Apple.
Winner: iPod

Multisupport- while ipod support jpeg, h.264, bmp,mpeg4, aa;zune support jpeg,h.264,wmv,mpeg4.totally ipod play more audio or video format than zune,and more converter softwares only provide format of ipod. after all,ipod has excited a lot of users already ,but more and more software begin to support zune.for example imtoo has explore a software

http://www.imtoo.com/dvd-to-zune-converter.html

So in this way ipod and zune are deuce.
Winner: n/a

Download Choice – With iTunes, if you want to buy music, it will cost you .99 cents per song, or you can purchase by the album. With Zune, you’ll be able to choose from buying songs individually, or purchasing an “all-you-can-eat” subscription, allowing you to listen to as much music as you want. Microsoft’s decision to give users a choice, gives Zune the edge.
Winner: Zune

In a conclusion, If the social aspects of Zune are appealing to you, and you’re a Windows user, then Zune is probably your best choice. If you’re not interested in the Wifi features, you will definetly want to look at the iPod, but in several important areas (screen size, download choice, price…) Zune is a clear winner.