You need to be more explicit. Do you want internet access? An organizer? Freeware apps? Because that's the iTouch for you. More expensive and you can't store as much. The Zune will clearly give you more storage, I prefer the Zune software to iTunes, but its a bit of a battery hog.
I have no mp3 player and i was wondering which should i get, the zune 80 or the ipod touch 2nd generation. I would be downloading a lot of songs, but i really don't want to pay .99 for a song. But i want a device that plays movies.