I've made a Google search for programs that can convert iTunes M4P music to Zune WMA MP3, and TuneClone Audio Converter attracted my attention.

One of the great new features I am starting to enjoy on my BlackBerry Storm is the ability for it to play multimedia files and specifically audio (music).

You are considering buying a Microsoft Zune as you broke your iPod or had your iPod stolen. And you bought a lot of songs from iTunes store because you had money left on your iTunes gift card. You still want to enjoy those purchased songs on your Zune MP3 player.