iPod touch
8GB $199
* 1,750 songs
* 10 hours of video
* 10,000 photos
* Up to 30 hours of music playback
* Up to 6 hours of video playback
* iPod touch 3.1 software
* Wi-Fi
* Bluetooth
* Nike + iPod support built in
* Built-in speaker
* Earphones
32GB New $299
* 7,000 songs
* 40 hours of video
* 40,000 photos
* Voice Control
* Up to 30 hours of music playback
* Up to 6 hours of video playback
* iPod touch 3.1 software
* Wi-Fi
* Bluetooth
* Nike + iPod support built in
* Built-in speaker
* Earphones with Remote and Mic
64GB New $399
* 14,000 songs
* 80 hours of video
* 90,000 photos
* Voice Control
* Up to 30 hours of music playback
* Up to 6 hours of video playback
* iPod touch 3.1 software
* Wi-Fi
* Bluetooth
* Nike + iPod support built in
* Built-in speaker
* Earphones with Remote and Mic
Only difference I see is the mic and size.