Zune HD 64 GB Video MP3 Player (Black)

Well I had a chance to use the Zune HD 64GB mp3 player and I can say that the audio is NOT better to the Ipod touch but rather equal to, but again you ge what you pay for.  
Zune is not as user friendly and limits the hardware you can use with it. I wasn't really that impressed with it's usability or versitility. 
btw, The Apple Ipod can handle .flac files via the FLAC player program via itunes store. 

 
This was my first mp3 and I spent a lot of time looking at reviews and such. At the beginning I was going to buy the apple ipod touch but after reading the reviews of the touch I concluded that Zunes have better audio quality. I went to my local best buy to see if I could listen to their Zune HD but sadly the display Zune did not have any audio on it so I just had to go with what Cnet had to say about the Zune.
 
After purchasing the Zune I borrowed my friend’s ipod touch and compared the audio quality and I was surprised that the Zune HD had better audio quality. All aspects of the music are better on the Zune; however, the ipod touch was not horrible it was just not as good as the Zune.
 
 The Zune menu is hard to get used to at first but after about five minutes it becomes second nature to navigate between menus and I think it is faster and more natural than the itouch. The only part of the Zune that makes it un-consumer is the apps. People have gone app crazy and I am just as happy without apps on my Zune than with apps. I have downloaded some apps onto my Zune and they look nice but are usually boring or just not fun to play but I bought the Zune to be music player, not a video game machine. If you want apps then go with the itouch. The thing that is unique to Zunes is the subscription music and I have to say that I am in love with the way Zune has done it. You can pick an artist, album or song and Zune’s smart DJ will make a play list of all your songs and some of their own that match up with the artist, album or song you choose.
 
The downsides to the Zune is that it uses a 22 pin dock connection not a 30 pin so that means that it cannot be used with ipod docks and that really sucks. If one uses an apple computer than the Zune is useless because the Zune software cannot be loaded on apple computers.
 
In conclusion I would have to say that Zune is not an all-in-one media device that the itouch is but it knocks the snot out of the itouch in the audio department.