Is Microsoft planning to enter the iPod playing field? It wouldn’t surprise me if they did. If there is a company out there with the skill set needed to enter this market is Microsoft. One only needs to look at the XBox and XBox 360 to see that Microsoft is fully capable of swooping into a market many considered impenetrable and gobbling up a nice share for itself. It has the brains and the cash to do just about anything they want. So what if Mr. Gates is not going to be retiring. Do you really think he is going to be totally hands off from his $250 billion dollar baby? Personally, I have always been a MS fan, even if its not a popular thing to do. I love my XBox(es) and my XP!