the best place for reviews on mp3 players and other electronics is cnet.com. They do an excellent job comparing the different players out there. I like the zune because of the huge screen and easy to use interface. The drawback to it is the lack of equalizer settings. I am picky when it comes to audio settings, so not having the ability to customize the playback is somewhat bothersome. Thankfully it's default is pretty good, and it sounds very good with a good pair of headphones (even the earbuds that it ships with are pretty decent).