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The firm asked 1,725 teenage and adult US residents whether they planned to buy an MP3 player in the next 12 months and how likely they would be to choose Zune over a competitor.

Of those who said they did plan to buy a player, 58 per cent of existing iPod owners and 59 per cent of those who own other brands said they would be 'somewhat likely' or

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'extremely likely' to choose a Zune.

'Our conclusion is that iPod users don't display the same passionate loyalty to iPods that Macintosh users have historically shown for their Apple products,' said ABI principal analyst Steve Wilson, adding that Apple will need to make some big announcements in 2007 if it is to maintain its edge in the industry.

'Apple needs a new high-end device that works really well and looks really cool, because other brands are catching up,' Wilson said.

But ABI does not explain why Microsoft's unproven device proved so attractive. Instead Wilson said that it's one differentiating feature - wireless music sharing - 'isn't all that compelling'. Nor have consumers seen and used the player; the researchers simply showed them a picture.

Most consumers, however, will not have a choice as Microsoft confirmed this week that it will only launch Zune in the US and has no current plans to export it.