Microsoft Corp., the world’s largest software maker, on Friday confirmed that Zune player, which is due to be released in November, 2006, will be made by Toshiba Corp.

Toshiba, on Thursday filed with the U.S. Federal Communications Commission for approval of the device. Microsoft spokeswoman Denise Gocke confirmed the filing and Toshiba’s role in the project, reports Bloomberg.

The fact that Toshiba will make players for Microsoft does not mean anything for consumers, as all the features and characteristics are defined by Microsoft Corp. itself and Toshiba’s experience in creating competitive digital music players will hardly provide any particular value. Apple iPod, the most popular digital music player on the market, is manufactured by Foxconn Electronics, a leading contract manufacturer.

Microsoft’s Zune player will be available in three colours with a duotone approach on each. The device will have a 3.75” screen, contain a 30GB hard disk drive as well as some functionality, not currently available on competing products, such as Apple iPod or Creative Zen, including ad-hoc music sharing between a group of people in the range of the device, FM as well as digital radio, thanks to Wi-Fi connectivity. Along with the Zune device, Microsoft is expected to launch its new online music store.

According to previous news-stories, 13 accessories for the player will be available at launch, which is scheduled on the 14^th of November, 2006.