We dug up this nice little chart putting the Zune specs and iPod specs head-to-head. I’d say these two are very close in terms of what each offers. iPod seems to have the size edge, but as far as sharing your content — it goes to the Zune hands down.

Battery life is also similar with the iPod looking to beat the Zune by a little.  Though this may also be slightly inaccurate due to customers complaining of the dwindling battery life the iPod seems to endure. 

Let’s just hope the Zune doesn’t suffer the same fate…