Microsoft is offering an extended warranty service on Zune devices to the US and Canada for $59.95.  And since my last check the USD-CAN dollar ratio is about the same so not much calculating needs to be done to figure out the difference.

The extended warranty plan can be signed up for under the services section of the Zune.net site here.  I checked my devices to see when they will be expiring and November is right around the corner.

Six exceptional reasons to invest in a Microsoft service contract

  1. You'll stop costly repair headaches before they start, for a total of two entire years.
  2. You'll have access to our Microsoft Customer Care Center seven days a week.
  3. You'll enjoy fast, convenient service from the only company qualified to repair your product.
  4. Our knowledgeable professionals can help you diagnose and correct some problems right over the phone.
  5. There's no limit to the number of times you can obtain service during the terms of your coverage.
  6. You'll have the option to renew your protection for as long as you own your product. (They should do this for Vista products!)

Source: Zune Extended Service Contract

So if your getting to the end of that initial one-year warranty you may want to consider it but as for me I never get extended warranties (except on my Playstation3) or own a single Zune long enough to need it.