I found this interesting
Testing Method :Audio Precision ATS-2 Audio Analyzer to the headphone output of the MP3 player to reveal details such as the MP3 player's signal-to-noise ratio (SNR), total harmonic distortion (THD+N), frequency response deviation, maximum power output, and stereo crosstalk.
The Zen

"The Zen didn't have the flattest frequency response of the bunch, but it had an unmatched triple threat score of a 1.47dB frequency response deviation average, -82.27dB THD+N average, and a -83.62dB SNR. The Zen also gets bonus points for having its THD+N and SNR levels so close to one another."
Sony NWZ S718 plus

With its noise-cancellation feature switched off, and its DSEE high-frequency enhancement feature turned on and turned off. It turns out that the Walkman performed better with DSEE engaged, giving us the supreme frequency response deviation reading of -0.28dB (or -0.77 with DSEE off). Throw in a THD+N rating of -63.57dB and an SNR of -83.25dB and Sony just slips out of the top five.The active DSEE setting produced a better overall frequency response deviation average of -0.28dB, however, with DSEE disengaged the frequency response curve is continuous up through 22kHz.
Cowon D2

SQ testing too poor to be counted in the test...
However reveiwer had this to say: "ere's the frequency response chart of the Cowon D2, an MP3 player whose sound we can't get enough of. Many manufacturers (not just Cowon) deliberately engineer their MP3 players to sweeten certain frequencies. Being flat isn't everything. (Credit: CNET Networks)"
Zune 80

"The 80GB Zune scored a -1.03dB on frequency response, and an excellent -84.99dB on SNR, but had relatively average scores on total harmonic distortion, grabbing a -59.25dB also requency response deviation average of -1.03.."
Sansa Clip

-1.36dB frequency response deviation average is slightly better than the iPod Classic, and a closer inspection of the graph reveals absolutely no frequency dips between the audible range of 20Hz-22kHz. A total harmonic distortion score of -65.25dB and an SNR of -84.78dB.Frequency response deviation average of -1.36dB.
Apple Ipod Classic

With an frequency response deviation of -1.56dB, a THD+N of -69.26dB, and an SNR of -84.42dB,While the lower frequencies roll off down below 40Hz, the upper ranges stay steady up to 22kHz, didnt make top 5.
NOW READ THIS
We've been testing our MP3 players this way for more than a year, but you wouldn't know it from reading our reviews because we've never included the data. Here's why:
(Credit: HeadRoom)
It's boring.
Most MP3 players spit out the same results during testing, especially when you consider that a variance of +/- 5dB in each testing measure is indistinguishable to the human ear. Most of the variances we see among players aren't worth mentioning.
It's misleading.
When we talk about "audio quality," most people assume we mean how pleasing something sounds to your ear. Unfortunately, our tests don't measure how pleasant an MP3 player audio chip sounds, but how accurately it performs. Paradoxically, not all accurate players sound great, and some of our favorite-sounding MP3 players have a few technical shortcomings.
Who cares?
That said, I'm an audio nerd at heart, and when I pored over the past year's audio test results, I couldn't help but share the high scores. As an extended version of the product comparison I posted last week, I've included the charts and full results of our top performers.
The Creative Zen took the top score in our CNET Labs audio test results. (Credit: Corinne Schulze/CNET Networks)
i was gonna post just a bit of this review...i ended up posting 3/4 mehhhh
Testing Method :Audio Precision ATS-2 Audio Analyzer to the headphone output of the MP3 player to reveal details such as the MP3 player's signal-to-noise ratio (SNR), total harmonic distortion (THD+N), frequency response deviation, maximum power output, and stereo crosstalk.
The Zen
"The Zen didn't have the flattest frequency response of the bunch, but it had an unmatched triple threat score of a 1.47dB frequency response deviation average, -82.27dB THD+N average, and a -83.62dB SNR. The Zen also gets bonus points for having its THD+N and SNR levels so close to one another."
Sony NWZ S718 plus
With its noise-cancellation feature switched off, and its DSEE high-frequency enhancement feature turned on and turned off. It turns out that the Walkman performed better with DSEE engaged, giving us the supreme frequency response deviation reading of -0.28dB (or -0.77 with DSEE off). Throw in a THD+N rating of -63.57dB and an SNR of -83.25dB and Sony just slips out of the top five.The active DSEE setting produced a better overall frequency response deviation average of -0.28dB, however, with DSEE disengaged the frequency response curve is continuous up through 22kHz.
Cowon D2
SQ testing too poor to be counted in the test...
However reveiwer had this to say: "ere's the frequency response chart of the Cowon D2, an MP3 player whose sound we can't get enough of. Many manufacturers (not just Cowon) deliberately engineer their MP3 players to sweeten certain frequencies. Being flat isn't everything. (Credit: CNET Networks)"
Zune 80
"The 80GB Zune scored a -1.03dB on frequency response, and an excellent -84.99dB on SNR, but had relatively average scores on total harmonic distortion, grabbing a -59.25dB also requency response deviation average of -1.03.."
Sansa Clip
-1.36dB frequency response deviation average is slightly better than the iPod Classic, and a closer inspection of the graph reveals absolutely no frequency dips between the audible range of 20Hz-22kHz. A total harmonic distortion score of -65.25dB and an SNR of -84.78dB.Frequency response deviation average of -1.36dB.
Apple Ipod Classic
With an frequency response deviation of -1.56dB, a THD+N of -69.26dB, and an SNR of -84.42dB,While the lower frequencies roll off down below 40Hz, the upper ranges stay steady up to 22kHz, didnt make top 5.
NOW READ THIS
We've been testing our MP3 players this way for more than a year, but you wouldn't know it from reading our reviews because we've never included the data. Here's why:
(Credit: HeadRoom)
It's boring.
Most MP3 players spit out the same results during testing, especially when you consider that a variance of +/- 5dB in each testing measure is indistinguishable to the human ear. Most of the variances we see among players aren't worth mentioning.
It's misleading.
When we talk about "audio quality," most people assume we mean how pleasing something sounds to your ear. Unfortunately, our tests don't measure how pleasant an MP3 player audio chip sounds, but how accurately it performs. Paradoxically, not all accurate players sound great, and some of our favorite-sounding MP3 players have a few technical shortcomings.
Who cares?
That said, I'm an audio nerd at heart, and when I pored over the past year's audio test results, I couldn't help but share the high scores. As an extended version of the product comparison I posted last week, I've included the charts and full results of our top performers.
The Creative Zen took the top score in our CNET Labs audio test results. (Credit: Corinne Schulze/CNET Networks)
i was gonna post just a bit of this review...i ended up posting 3/4 mehhhh












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