Microsoft has released official pricing for the Zune.  The 30 GB model will be $249.99, 99 cents higher than the 30GB iPod and songs on the Zune Marketplace will be about 99 cents a song.  Microsoft will also offer a $14.99 subscription pass with access to 2 million plus songs.

At those prices Microsoft says it will not be profitable this year on the Zune.  Microsoft it counting on the Zune’s file sharing capabilities to differentiate from the iPod.

If you want to learn more about the Zune versus iPod battle, visit Zune Bunker and find out what other people think.