According to the Denver Post (http://www.denverpost.com/Stories/0,1413,36~33~2174543,00.html), Las Vegas section, Microsoft will begin selling portable music players for as much as 80 percent less than Apple's iPod later this year, promising a "look and feel" as good as the iPod.

Considering how Microsoft aggressively entered other markets recently (e.g. the game console market), a $50 MS Windows-powered audio player could be a real thread to Apple. No?