my friend at work has a 80gb zune. i have a 16gb ipod touch. i love the ipod with the interface and jailbreak to install your own apps on it. only thing i do not like is that you have to use iTunes and its only 16 gb but its more than enough for me.
I would consider one of those but man that is some major bank for a 32 gig mp3 player. The wifi is a nice touch but i would never use it.