I've never tried a Zune, but I agree that the sound quality between the iPod, Zen and iRiver players is negligible. The only range of players that really stand out for me are the ones made by Sony. They seem to be a couple of levels above the others in terms of sound quality.In fact I would challange anyone to be able to tell the difference between the same MP3 played using the same earphones on iPod, Zune, Zen or IRiver in a blind test.