If you looked here:
No, no way. Apple will not help.
Now it is yours. To use it:
Place the iOS device in Recovery Mode and then connect to your computer and restore via iTunes. The iPod will be erased.
If recovery mode does not work try DFU mode.
If you are in the UK, then my understanding (having been through this myself) is that the iPod is now yours.
It's very honourable of you to try and find the owner, but your chances are slim, unless you found it in a building or area that is used by a restricted number of people, such as a school, library etc. and not used by the every member of the general public.