Microsoft is probably the greenest company in all of high tech. Not green in the environmental 
sense — green with envy. Microsoft is so jealous of the iPod’s success that Tuesday it will unveil a new music system — pocket player, jukebox software and online music store — that’s an unabashed copy of Apple’s. It’s called Zune.
The amazing part is that it’s Microsoft’s second attempt to kill the iPod. The first was PlaysForSure — a gigantic multiyear operation involving dozens of manufacturers and online music stores. Microsoft went with its trusted Windows strategy: If you code it, the hardware makers will come (and pay licensing fees).
And sure enough, companies like Dell, Samsung and Creative made the players; companies like Yahoo, Rhapsody, Napster and MTV built the music stores. Trying Out the Zune: IPod It’s Not - New York Times