Coming soon, the Microsoft xPod:
And sometimes the new enemies are old enemies: Microsoft reportedly is considering a portable version of its popular Xbox videogame console. In addition to playing games, the device -- call it the "xPod" -- would play music and video, too, putting Microsoft in direct competition with Apple's iPod business, as well as Sony's PlayStation Portable. Microsoft would also be competing with current partners like Creative Technology and iRiver, which currently use Microsoft technology in their players.
http://money.cnn.com/2006/01/27/tech...0127/index.htm
DH