The Zune comes in any capacity you want, as long as it's 30 gigabytes. According to Microsoft, 30GB can hold 7,500 songs, 25,000 digital photos or 100 hours of video. (Geek alert: The numbers are based on four-minute Windows Media Audio songs sampled at 128 kilobits per second, and Windows Media Video files at 500 kbps with 128 kbps WMA audio tracks.) Microsoft said it has no immediate plans to offer higher-capacity models, although it held out the possibility.

According to one Microsoft executive, Microsoft is planning to refresh the Zune hardware line once a year. (Software upgrades would be released at any time.) Given that the Zune Marketplace doesn't offer music videos, TV shows or movies, the need for a bigger hard drive at this point is questionable. Apple, whose iTunes store is the dominant online seller of video, offers 60GB and 80GB iPods to accommodate the large storage requirements of movies and TV shows.

Apple wins here, no recounts necessary.