It took me long enough, but I finally jumped into the mp3 player game, and I think I came in at a great time. I got my black Zune for only $90, it was on special for one day only, but they usually cost around $190 for black and white, and lots of places have brown Zunes for right around $100. I had looked at iPods forever, but finally chose the zune simply for the price. So far I have been very happy though. It has 30 gigs of storage capacity, so you can fit almost anything on it, and you can play music, watch videos, look at pictures, and even listen to the radio (iPods can't do that). It has Wi-Fi, which could be really cool, but you can't do much with it, only transfer songs from Zune to Zune, and even then they only stay on your device for 3 days. To me, that is disappointing, since it seems there is so much more you could do with the Wi-Fi on these, but maybe that will come with time.
The Zune itself is slightly larger than a 30g iPod, but with a protective case the iPod is the same size. In that aspect, I feel the Zune is much more scratch resistant than the iPod, and also has a larger screen, at 3 inches. Battery life is supposed to be 14 hours, but thats a joke if you actually use it. The battery averages a few hours for me, which is about normal for these devices. I will soon be replacing the ear buds that came with my Zune, since they just don't have good sound quality in the low and high range, but they'll do for now. As more accessories come out, and the Zune makes more advances, I think it will be a pretty strong contender with the iPod.