M$ attempt at an iPod. Might not be as good, but this is a great price.
Microsoft Zune 4GB MP3 Player, Green (HSA-00003)
4 GB Player. Sleek and slim with room for up to 975 songs, 25,000 pictures, or 12 hours of video.
Durable Color Screen.
Wireless Zune to Zune Sharing. Share full length tracks of your favorite songs, albums, playlists, pictures and even audio podcasts. Listen to the full track of any song you receive up to 3 times.
Recorded TV and movies to go.
Built-in FM Radio.