I did mock the XBOX 360, but I have done a 180 degree spin on that issue. The XBOX 360 will make you drool, from exhilaration. They do have one idea, that I hope they follow through with. It appears that this new IPod Killer will be able to download music from you PC(I guarantee you that it will not work with a MAC.)wirelessly. This is an intriguing idea, that I am absolutely enthralled by. We shall see what happens. What's your say?

The new player, which Microsoft Corp. has been touting to record companies in the last few weeks, will let users download music and videos over the air, according to one source, a feature which would give it an edge over the iPod.

Microsoft Corp. has also been showing a new media software, developing an application akin to Apple Computer Inc.'s iPod/iTunes integrated ecosystem, according to another source.

Record companies are expected to be receiving prototypes to test in the coming weeks, said the first source. The sources said Microsoft will be throwing significant marketing dollars behind the launch.

"They're proposing an iTunes model approach," the first source told Reuters. "They're now interested in controlling the whole vertical stack of technology from the device to the service to the software."

Both Apple's iPod player and iTunes Music Store are runaway leaders in their respective market sectors. The iPod has more than half of the digital media player market, according to research company NPD, while iTunes accounts for over 70 percent of digital music sales in the U.S.