Talk more about the device you are reviewing that what you are comparing it to in your mind...

The first-generation Zune media player that Microsoft Corp. released last year was a me-too product with a few nice touches. So the question with the new, second-generation Zune is whether Microsoft is ready to surpass its competition, most notably Apple Inc. and its iPods.

In a word, the answer is no. The 8GB flash memory, Wi-Fi-enabled Zune I reviewed is quite a decent media player. Microsoft obviously worked hard to get it to compare favorably to the iPod Nano, and it does do that, but only if you compare this second-generation Zune to the previous-generation iPod Nano.

In other words, this is the Zune Microsoft should have introduced last year. The new Zune is well executed and has a notably intuitive user interface, but it's not particularly compelling when compared with the new iPod Nano and some of Zune's other competitors.

If you can wade through the ads on the site and find the content, here is the link.