drift freaq: The files on my ipod are AAC and with the zune I use WMA. I used the same set of Philips Noise cancelling headphones when listening to both of the players. Just out of curiosity have you listened to a zune? If you haven't I would encourage you to listen just so that you can give some professional insight. I think that microsoft getting involved as competition for the Ipod is a good thing. It will give apple the drive to create new and better things. So all in all the consumer will benefit from the competition.
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