Microsoft has dropped the price of the Zune HD.  What makes it better is the price at Amazon has been dropped $10 more then most other sites.  I have the  Zune HD 16GB, and it is a great device (rumor has it that the Windows Phone 7.0 will be based on the Zune interface). I subscribe to the Zune Pass at a cost of $14.99 per month.  For that you get unlimited access to the Zune Content via streaming or download.  More important you get to keep 10 songs per month.  Put it another way, I commit to buying 10 songs per month for the right to download the entire Zune library for $4.99 per month.  I have an extensive music library but there is always an album or song I realize I am missing.
If your open to trying something new and amazing give the Zune a shot.  Microsoft really did a great job with the Zune HD.  I recently added the  Zune HD AV Dock to my home stereo.  With the wireless syncing from my PC to my Zune I never have to worry about keeping my Zune up to date.
With the price drop the Zune HD 32 GB is $249.99 at Amazon while the Zune HD 16 GB is $189.99.
Zune HD 16 GB Video MP3 Player (Black)
Zune HD 32 GB Video MP3 Player (Platinum)
