First let me say that I am a new member. I have always used Creative Vision M and X-Fi but have been having problems with the X-Fi and will probably join the iPod world. I listened to my son's Touch 3g and I thought the sound was darn good on the iPod. Everywhere else I have read say's the sound of the Touch cannot compare to the likes of the Cowon S9/Sony 1060/Zune HD etc. I am using a Headstage Arrow portable amp and ATH ES7 and Sennheiser HD25 headphones so I feel these headphones will put out pretty good sound. I guess what I am asking is why do so many other's bash the sound of te Touch? What do you feel the quality of the sound is on this iPod? I hope my question makes sense.