Whereas Apple has an infatuation with the lower-case ‘i’, it seems that Vanzero has decided that Q is their letter. I wrote yesterday about the Vanzero FREQ and how it came with an integrated FM transmitter. Today, we have the Vanzero LINQ which boasts an internal WiFi radio, making this personal media player a direct competitor to the Microsoft Zune.

Set to presented to the public at IFA in Berlin, the Vanzero LINQ actually offers a lot more WiFi functionality than its Microsoft counterpart. In the presence of a WLAN hotspot, the LINQ can grab your favorite internet radio stations. In fact, you can even stream music directly from your computer using Windows Media Player 11.

Naturally, there’s a comfortable list of compatible files — MP3, WMA, WAV, AAC, OGG, JPEG, AVI, and MPEG4 — but with just 4 gigs of on-board storage, you may not be able to stash quite as much content as the Zune. Memory can be expanded via the microSD slot, however. Featuring a 2.4-inch TFT display, the Vanzero LINQ will go on sale by the end of September for US$199.