Is there an MS iPod Killer or isn't there? That's the question. Recently Reuters cited deep throats close to MS claiming the company has plans of selling its antidote to the iPod epidemic by Christmas. Well, Microsoft said reports of its mysterious MP3 music and video player are based on "speculation and rumours." This despite unnamed music industry execs squealed to the New York Times that they have received briefings about the product.

If such a product exist, the iPod rival is said to have wireless internet capabilities for downloading music without a PC. Why does MS need an iPod Killer in the first place? Nate Elliott, a digital home analyst at Jupiter Research, said it was out of  frustration because "Microsoft... have made no significant headway into Apple's dominance of the market." Elliot added that if MS wants its software to be the dominant music platform it needs to get a product out in the market ASAP. "Microsoft is not a hardware company but they have shown that when they really want to make a success of something they are willing to do it themselves...example is the Xbox."

Elliott also said Microsoft would have a challenge breaking Apple's hold on the market.