My daughter loves her Zune.  I purchsed one from Dell for $99.00 plus free shipping and handling.  It's a 30 GB which is hard to believe we were able to get it so resonable.  The only problem is that their web site has been down since Christmas so we havent been able to down load music from their site.  The prices per song are a good deal.  The Zune is a nice size and the sound quality is great.  We did purchase better ear phones because the pair it came with were a bit cheap and hurt the ears.  All in all, it's a great buy.