i have the zune120 and the touch 2g,and if the most important thing for you is SQ,then the touch wins hands down.instrument seperation,bass,soundstage,clarity,treble all are better on the touch.the zune may have a stronger bass but the touch have the best tight accurate punchy bass i have ever heard in a portable player(it is that good).as for the the browser,i dont like it that much i much much prefer opera browser and mini on my htc pro but safari is good enough except for the stupid text rendering when you zoom in,it doesnt render the text to fit the screen,which is a major thing for me.zune desktop software is far better than the aged itunes and more easy to use and sync.apps arent a major thing for me but when i am bored i like to kill the time with some games(especially online games like eliminate pro whic is arguably the best online game available).i dont like apple or their marketing and pricing strategy,i am actually kind of MS fanboy,but that doesnt prevent me from saying that the ipod touch is a great product and is better than the zune.hope thats help







