SanDisk believes it will be able to take on Apple with its new line of MP3 players that offer more features at a lower price point. The memory card maker says that it is targetting non-iTunes users and those who "who are concerned about the future of switching costs related to moving from Apple," according to a new report: "Sandisk's feature set is also greater than the iPod's, and includes voice recording, FM tuner and the ability to support a greater number of music subscription services, and it's aimed at an aggressive price point of at least $20 USD under the equivalent Apple product. He also said that on a recent secret shopping trip to Harvey Norman staff had admitted to a high return rate on iPods: 'Australians are blindly paying for Ipods, but my experience showed that a lot are being returned due to a problem with formats on pre-recorded libraries and, in particular, problems with WMA [Windows Media Audio].'"