The Zune HD 32 is a nice MP3 and HD video player that can be compared to the IPod Touch. Zune HDs user interface is intuitive and snappy with some really cool features. If you dislike the IPod, ITunes, or Apple this is a really cool device however it doesn’t have the sheer number of apps as the previously mentioned competition.
EDIT: 10/21/2011 ZuneHDs are now discontinued and I am sad. It is still my primary mode of car entertainment and it is awesome. Microsoft has built in all the functionality of the ZuneHD into its windows phone 7. Hopefully they will realize that there is still a market for stand alone music/video players.
Let me explain how I use the device. I leave it in my vehicle hooked up to the stereo. When I get up and jump in to go to work in the mornings, it has already synched with my PC over WIFI and has my latest music collection but most importantly for me, fresh podcasts. This is highly superior to having to remove the device and physically synching it to a pc every day.
Also there are some quite fun free games that can be downloaded and in a pinch it is fairly entertaining.