PC Magazine Online has a very favorable preview:

"I got a first-hand look at the Toshiba-built, Microsoft-designed digital music player and the associated software and supporting Web site and all I can say is "Wow."

http://www.pcmag.com/article2/0,1895,2054203,00.asp

From TheStreet.com:

http://www.thestreet.com/_googlen/newsanalysis/techsoftware/10321516.html?cm_ven=GOOGLEN&cm_cat=FREE&cm_ite=NA

Oh, and BusinessWeek has chimed in:

http://www.businessweek.com/technology/content/nov2006/tc20061110_107049.htm

The key sentence in the Business Week so-called review is "I haven't played with a Zune yet (though I intend to)." It's just an uninformed rant by an iPod fanboy who has never even touched a Zune.

TomT - You don't have to have actual experience with something to have an understanding of it.

If Microsoft tells me that the Zune Marketplace won't launch with TV shows, videos, & podcast support, I can express an opinion positive or negative about that. It's a fact that you have to purchase at least $5.00 worth of MS Points to buy a single .99 song. I don't have to be an actual user of Zune Marketplace to have an opinion on these facts.

All of these reviews have said quite a few positive things about the Zune, but everyone overlooks that fact. It seems that there is a lot of reluctance to ackknowledge any shortcomings in the initial product offering from Microsoft. The reality is it's a version 1 product that has obviously been rushed to market for this Christmas shopping season.

Even Microsofts' David Caulton says in his blog, in reaction to posts asking why certain features are not in Zune: "Man, how long do you guys think we've been doing this? I was in the room in January when we started whiteboarding. Yes, THIS January" http://www.blogger.com/comment.g?blogID=32565488&postID=116196716849110247

It's no more perfect than Apple's or Creative's products, and the fact is that while it has some benefits that competing products don't have, it also has it's share of negatives.

The reality is, the market will speak and answer which is best. And given Microsoft's deep pockets, if the Zune doesn't succeed, the Apple nay-sayers will no longer be able to attribute it simply to Apples strong marketing campaign.

Not a review, but an interesting quote:

"One other thing that could help the software giant is growing enmity toward Apple, analysts say. The company's contentious negotiations with the music industry over the pricing of songs have been well reported. Less well known has been the growing anger by retailers, frustrated that Apple always makes sure its stores are well stocked with hot products, while their stores often go wanting, analysts say."

http://www.mercurynews.com/mld/mercurynews/news/breaking_news/15984283.htm?template=contentModules/printstory.jsp

From the Seattle Post-Intelligencer:

http://seattlepi.nwsource.com/ae/291959_zune11.html

Newsweek weighs in:

http://msnbc.msn.com/id/15669798/site/newsweek/