Before I speak of the Zune I must say I have several MP3 players in the past, Flash-based HD-based. My latest is a Zune 8GB. I have my Zune over a week, after getting rid of my 3G nano 8GB that I am not happy with. This is why I am more satisfied with the Zune to the nano ...   Hardware  Form is easier to hold and use as nano  LCD glass is more durable and sharper than Plastic Nano  Zune Touch Pad is more accurately and respond vs. Click Wheel  Wireless sharing / synchronization option  -Built-in FM tuner  Better-quality sound even without EQ ... I just hated how bad the Nano sounds with Shure Headphones

Software  -Very simple and easy  -Asthetically better than iTunes   User Interface  No Cover-interface but it is better organized and intuitive  -Customizable background, not an option for Nano  -Easy to read   I have not tested the battery life, but it is valued close to the Nano as I live, what it really is. One thing I have not checked, but someone else wrote about the Zune was not an EMS unit if it stuck in. Hopefully this is something that Microsoft can / will change so that you can store other files on them. Overall, I must be more satisfied with this player than the Nano.

• Listen to your favorite FM radio stations and click to tag the songs you like for later purchase when you sync your device with your PC
• Download millions of tracks, whole albums, or playlists with the Zune Pass subscription service; extend your subscription online or by purchasing a Zune Pass card
• Connect to your home wireless network and remotely sync your Zune device with your PC collection from your dock, AC adapter, or speaker dock accessory
• 16 GB capacity for up to 4,000 songs, 25,000 pictures, or 50 hours of video
• 1.8-inch color LCD with 320 x 240 pixel display resolution