Remember when we learned that the Zune was a re-skinned Toshiba Gigabeat and when Toshiba filed the FCC docs for Microsoft? Kinda took the wind out of the first-generation Zune sales for a bit there, didn't it? Now that Toshiba's just released the P20K and P10K flash-based players (which also look a bit like the Nano), we have to wonder whether this will be the hardware the flash-based Zune will use.
The P20K and P10K have 2GB and 1GB respectively, with MP3/WMA playback, FM tuner, built-in microphone, line-in and 14-hours of playback. Our guess is Microsoft won't be using these players as the Nanos, since they're already working on an in house version which they're code-naming the Pixas or Pyxas. But hey, they could take the same strategy and use Toshiba as the 1st generation and go in house for the 2nd.
Toshiba Gigabeat P20K and P10K [New Launches]