I agree with the comments that "off" or "flat" is the best. But if you're going to use one of the settings, rock and R&B are the only ones I can stand. I don't know who designed the iPod EQ but whatever they were paid was too much. Ironically, the iPod's onboard EQ is not equal to the EQ that comes with iTunes. The latter is not the world's greatest EQ either, but at least with it, I can manually set it and get some interesting effects.