The Ipod will not be beaten by MSFT, especially because they will want you to use their wma protected format. I have the nano, and I'm so happy with it that I probably won't even look at any alternatives when I replace it, the next Ipod version will be my choice. Ipods are durable too (as least the nano as there is no moving parts), mine accidently flew off the back of the treadmill, hit the wall, and was still playing when I picked it up as if it never skipped a beat.
