Research Analyst Michael Comeau has made his 2007 predictions for RealMoney, including:

Microsoft will kill the first Zune media player by midyear, and I will write a column headlined “Goodbye to the Social,” outlining Microsoft’s obvious strategic errors in developing the device, specifically the decision to not design a new player from the ground up. However, Microsoft will have some modest success with a new media player designed 100% from the ground up, which will be out in time for the 2007 holiday shopping season.

Dell will continue to lose market share, and CEO Kevin Rollins will step aside by year-end, with Michael Dell once again taking the reins as CEO.

Full article with more predictions here.

[Thanks to MacDailyNews Reader "LinuxGuy and Mac Prodigal Son" for the heads up.]
Oh, goody. We get to look forward to another flood of misinformed “Microsoft iPod Killer” articles next year, too.

Related articles:
Opinion: More blood on Apple iPod’s Click Wheel: Microsoft pulls plug on Zune – July 25, 2006

Desperation time? Microsoft Zune already being discounted by retailers – December 13, 2006
Microsoft Zune plummets to 5th place in U.S. digital media player market share with 2.1 percent – December 04, 2006
Analysts: Microsoft needs to ‘rethink’ as interest in Zune fades fast – December 01, 2006
Amazon’s bestselling MP3 players list chronicles Microsoft Zune dud – November 20, 2006