another ipod, another hand-held player

as we known, ipod is the most popular hand-held player now.
to take on apple, microsoft wants to develop own hand-held music, with the feature that ipod lacks: wireless internet music download.
this kind of player is planned to deliver this summer vacation.
from here, we can find that the world is competitive, few days ago, i found a piece of news that about apple's ipod has took lost of dollars, and even the company don't want to mention about this. so, you can find how costly this development. also, this make apple as the leader of this field.