I disagree. It is not a device dedicated to playing MP3s. Just because you take the phone out of the iPhone doesn't mean that you're left with JUST an MP3 player. The iPod Touch does a lot of things really well, and it's a great device, but I completely disagree that it's a better music player.

The Zune was technically designed to do some of the same things as the Touch, I admit. It has a browser and it technically has "apps," but these were never the forethought of Microsoft or the people buying the devices. I know that sounds like an excuse, and I guess it is, but I still feel like for an MP3 player, the Zune is pretty much as good as it gets because music was the first thing that was thought about, and it does this better than anything I've used. The hardware is also a lot more compact than the Touch.