I recently got one of the first-generation, 30 GB brown Zunes for $99, which was a great value. I immediately upgraded it to the second-generation firmware and filled it with music. I left a little space on the device for Tivo recordings. Here's how you can transfer your Tivo recordings to your Zune:

1. Download the Tivo recordings to your computer using the Tivo Desktop software.
2. Convert the .tivo files to ordinary .mpg files using DirectShow Dump.
3. Convert the .mpg files to .wmv Windows video files using Windows Media Encoder or Windows Movie Maker.
4. Transfer the files to your Zune device.

It's unfortunate that step 3 is necessary. The Zune software should automatically convert .mpg files to whatever format the Zune device prefers. I don't know why the software balks at .mpg files and forces the user to convert them to .wmv format.

This is a time-consuming process. For a one-hour program, step 1 takes about an hour, step 2 takes a minute or so, step 3 takes about two hours, and step 4 takes a few minutes (for some reason it has to re-encode the file before transferring it to the Zune).

On another subject, I was a little disappointed to find that my Zune could not do wireless synching on my LAN because it doesn't support WPA2.