The first image of the

Microsoft Software Group has confirmed that its Zune player will be made by Japanese electronics maker Toshiba. These two companies have officially submitted their equipment records to the US State Communications Commission.

Microsoft music player is rectangular, large screen, equipped with a few buttons on the front and seems a bit like Apple's iPod.

Zune allows users to share music, photos and other content via wireless connection to four other devices simultaneously.

Microsoft claims that Zune is a key product to help them achieve ambition in multimedia entertainment with Xbox and Media Center gaming machines.