Microsoft Zune 120GB (third generation, glossy black)

Pros: Zune has an amazing sound quality, extraordinary bass and crystal clearnesses.
Marketplace on the go.
Podcast -You'll be into podcasting in no time.
Nice UI, Easy Trackpad
FM radio - Listen and buy on the go.

Cons: Simple, dull design.
Narrow accessories line.
Software takes time to get to know.
Battery life shorten with WiFi browsing.

Summary: The Zune is great for who loves Music, It's not an organizer nor an internet device - it has been mainly design for entertainment in music on the go.
You'll be lovin' your Zune for a long time, The Zune team keep rollin' out the "Update for All Zune" for free, Makes you feel like having a new Zune everytime you do the update.

Zune wifi capability is still limited, you can't access wifi with on-the-web authentication, or the network with proxy server.

Screen resolution is not as high as the competitor, but it has decent bright, color and angle.

Pair with A/V pack and you'll get an HD output to your TVs.

Wireless syncing is useful for updating podcasts, music - without having to mess with any usb ports.

Battery life is "OK", with 30 hours music plays (about 20 hours in real life, with high bitrate music.)

Finally, I'm happy with my Zune - and you'll be.