An FCC filing reveals that a portable media player that is most certainly the Zune is being produced by Toshiba. While this comes as a surprise, the various photos of the Zune body and interface certainly ring of the Toshiba Gigabeat S.
The device is known as the Toshiba 1089; it's equipped with a 1.8-inch 30GB drive, a 3-inch display (smallish), and compatibility with 802.11 b/g. Whether this is truly the Microsoft Zune or a Toshiba-branded version of the Zune remains to be seen, but we think that a Toshiba-produced media player running Microsoft software should be pretty nice. Read more details at CNET's News.com.
Source: Mobilewhack.com (via Engadget)
Also: FCC filing