Sony: They know a thing or two about portable music players. They know how to design. They have serious brand name recognition. They’re already in the music industry. They already have a large customer base.

MS: They can’t make the ipod, but can definately do the itunes part. They’re still working with others to bring down the Apple empire, so we’ll just have to see how far MS monopoly and $$$ can carry them.

Dell: They know how to sell stuff online. Unfortunately, their design team consisted exclusively of blind people so they’re out of the race. But I think it’s fair to put them on the list of serious competitor.

p.s pick a catagory?