A couple of days ago, we declared iPod the ultimate winner with no portable music players to take it down. However, we need to make an exception for Microsoft. As surprising as it is, at CES 2008, Microsoft's Zune is really starting to emerge as a serious threat to Apple's crown jewel. Sure, it's not going to capture the market rapidly and growth will be gradual, but Microsoft has the right ingredients. Just when Microsoft announced Xbox and its official entry in the gaming space, everybody laughed at the idea. And the joke become even hilarious after Microsoft announced its loss on a per unit basis, and how wide that was.