Depends.
If you want quality, sound & price, go with Zune.
If your in for the fun & touch shit, then go with iTouch.
But, as a Microsoft person, I choose Zune.
I've read many reviews on it, and it defeats the iSeries
of players, price & quality.
Not many complaints have been made for the Zune's,
and many people seem to be satisfied with the product.
I currently don't own a Zune.
I like to stay clear from the mainstream players,
excluding Samsung, cause they're just wicked.
(excluding the fact that I got their phone & a 61" by them xD)
I have an iriver. Look it up.