Yesterday Engadget posted that that factory refurbished 1st Gen 30GB Brown Zunes will be available for $80! Now take into account that the original Zunes are getting a firmware update that give you the same functionality as the new Zunes and you have yourself one hell of a bargain. The only problem I have no is that the Zune is not widely available in the UK. If I could get a Zune for $80/£40 I would buy one just for the sake of it and so I could compare it to my iPod.
I am not a big fan of Apple, but I am not Microsoft Fanboy, so I am glad the Microsoft are trying to compete with the iPod. While the Zune is no where near as popular as the iPod i think Microsoft have enough resources to keep improving it as the generations go on and hopefully they will take some of the market off Apple. I am still hoping that Archos/Cowon/Creative/iRiver will release something that becomes as popular as the iPod and I would predict my next portable audio/video purchase would be an Archos as I am rather fond of the Archos 605 WiFi 160GB but at nearly £300 its a little pricey for my at the moment