The Zune HD may have made its debut last year, but it's still a damn good PMP that doesn't get all the love that it deserves--seriously, just check out our Zune HD review. With the recent launch of Windows Phone 7, and Zune on Xbox 360, the brand has gotten a lot of play recently, and we think the Zune HD is more than worthy of a spot on our 2010 Holiday Gift Guide. Microsoft came through with a superb device with a fantastic service behind it to match. In fact, we’ve said it many time that, in our opinion, for someone that truly loves music, Zune is the best deal around. Coupled with the $15 per month Zune Pass (which isn’t a requirement,) you get a top-notch portable media player with an OLED screen, HD Radio, and web browser with the advantage of being able to listen to pretty much any song you can think of at a moments notice. There's also an app marketplace that lets you download games, Twitter and Facebook integration, and more.

The Zune HD retails for $349 for the 64GB, $269 for the 32GB, and $199 for the 16GB model - however, Amazon’s got a great sale on the Zune HD that’ll put the 32GB model into your hands for $203 ($63 off,) the 16GB model will run you $149 ($50 off,) and the 64GB model for $314 ($30 off.)

Oh, and did we mention something about giving it away? Heck yeah! We will be running the 32GB Zune HD giveaway for a week. The winner will receive a 32GB Zune HD and a 1-month Zune Pass!

Here’s how to enter:

• Follow the Gear Live Twitter account
• On Twitter, post this tweet about our contest: “Hey @gearlive hook me up with that @Zune HD! http://gear.lv/zunehd-holiday” (Click here to tweet this now)

That’s it! Remember, you’ve gotta have a Twitter account (they're free), and you’ve gotta be following the Gear Live Twitter account so that we can send you a DM if you’re the winner. This one is only open to residents of the US. We will be announcing a winner on December 10, so you’ve got a week to qualify.