The Zune is Microsoft's attempt to making some revenue in the mp3 player business. It has a more than you need 30 GB hard drive(7,500 songs, 25,000 pictures or 100 hours of video), wireless networking to exhange files wirelessly and a 3 inch screen that can be played in widescreen mode. The Zune also has an FM tuner and comes in white, black and brown. I would have to say Zune>Ipod, but everyone is caught up in the Ipod hype.
Samsungs latest MP3 player features a built in speaker and FM tuner. The selling point of the player is you don't need headphones to listen to your favorite songs. Comes in 1 GB, 2 GB and 4 GB versions.
Motorola's latest Bluetooth Headphones provide wireless DJ quality sounds. You can switch from the phone to your mp3 player with the press of a button.
This is the Sony VAIO UX Series Micro PC, basically a computer that can fit in your hands. Features an impressive 1.2 Ghz Intel chip, runs Windows XP, has a digital camera and a 40 GB hard drive with 1 GB of Ram. All of this in 5.9 by 3.75 inches.