Microsoft plans to kick the iPhone and Android in the nuts seems to be in place in the form of the Zune phone. The specs alone if true warrants it to be stolen without fear of the consequences.

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We have heard rumors of the Zune and pink phone a few times before, but this new one is off the charts, nothing beats a well put together rumor folks.

Core requirements:

Processor: ARM v6+, L2 Cache, VFP, Open GL ES 2.0 graphics HW (QCOM 8k, Nvidia AP15/16* and TI 3430 all meet spec)
Memory: 256MB+ DRAM, 1G+ Flash (at least 512MB fast flash – 5MB/s unbuffered read @4K block size)
Display: WVGA (800×480) or FWVGA (854×480) 3.5" or greater diagonal
Touch: Multi-touch required
Battery: Sufficient to meet Days of Use LTK requirements.
Controls: Start, Back, Send and End are required (soft controls allowed as long as they are always present).

Peripherals:

Camera: 3MP+, flash optional, 2nd camera optional (VGA resolution sufficient)
GPS: aGPS required
Sensors required: Light Sensor, Compass (3 axis, 5 degrees, 100 Hz sample rate), Accelerometer (3 axis, 2mg resolution, 100 Hz sample rate)
USB: High speed required, 20 MB/s transfer rate.
BlueTooth: BT2.1 required, must run MSFT BT stack, CSR BlueCore6 or later recommended.
Wi-Fi: 802.11B/G required, must run MSFT Native Wi-Fi stack, Atheros 6002 or Broadcomm 4325 recommended.
Connectors: Micro USB and 3.5mm Audio required.

Visit ZDnet for more details.