Cowon S9 32GB or iPod Touch 32GB 3rd gen

Stick with the Touch if you already use iTunes, but I had a Touch 2G and for SQ, the S9 rules. Of course, the Touch has wifi, etc. Either way, you are getting a very nice player.

I think Cowon have fixed the tagging problems (at least from the time I have used the S9). You can drag and drop from iTunes to the machine via Finder and it should work fine. Cowon do have a problem where the disk sometimes doesn't respond though which strangely only happens with Cowon, but it works.

As for sound - it is up to you. The S9 is better than its predecessors and worse and better and worse than the iPod touch. It really depends on your musical preferences. The touch will have across the board better headphone performance, but you may like the bells and whistles the Cowon offers in terms of sound tweaking options. It also now has gapless (finally) for a variety of files and the battery life is good. Don't expect it to reach the stated time though as they must operate their machines at the lab like Apple operate their macbooks (in a vacuum at a perfect 19 degrees).

The touch will get more than 30 hours though for just audio.

better in certain ways. It suffers less at the hands of dynamic earphones than the S9 which can drive a good line signal, but has trouble outputting to headphones unless they are quite resistant.

If you like the format of the S9 and the OLED, why not get it? It has the advantage of sound effects and EQ; if you don't like the stock sound, you can change it. The iPod on the other hand is harder to change: you must change your files with AAC gain first before applying any EQ and there are no effects.

The iPod outputs a cleaner signal in almost every measurable way, but that does not mean you will prefer it. I do because most of my music is electronic and does much better with a source which can output a technically sound signal. If I was more into vocal or rock, I would probably be split. the Cowon isn't bad, but it does do anything really well. For instance, it has low levels of distortion, but distortion usually helps vocal and soft music sound better, so it is only good, not great for vocal.

Also, it has a pretty weak channel separation compared to the new sony and Apple iPod touch models, so it will be better for rock perhaps than the two as you will probably feel a bit more like being in a concert with massive speakers forward and feeding into each other.

Its bass roll off is typical to better than 60% of current players, meaning if you have had anything but a Sony, Sansa or iPod touch, you will probably not notice the difference, but if you have, then bass performance (definition) will be lower.

They are both good players, but if you want technical superiority, the iPod has it. If you want to be able to tailor your sound, the Cowon isn't bettered by any dap out there (to my knowledge). Cowon simple put in the kitchen sink. As for codec support, it is a toss up. Cowon, like many East asian manufacturers don't like paying licensing fees, so they offer FLAC and Vorbis codec support even though no one here (Korea) uses either. Everyone downloads their music in MP3 from illegal file sharing sites or buys DVD's full of MP3's.

It is up to you really. I would weigh what you want more: codec and customisation, or technically sound SQ with no frills. Personally, I would wish there was a happy medium. I am fully happy with the iPod touch, but i would love a realistic EQ at least.

The Cowon and the iPod touch do an excellent job with the ER4S, with the touch edging out the Cowon. If you like gobs of mid bass, I would suggest the Cowon which can be tuned to pump up the jam. The iPod touch will only have a more resolved bass, but it won't be able to really get your foot tapping if you want that (unless you use outboard EQ).

Both have a flat sound if driving no load. The cowon may actually have a bout a 0,5 decibel advantage over the touch when driving no load from the headphone output into an external amp, but I am not sure. Suffice it to say that the difference is minimal between the two. Both are just on this side of cool presentation and both have low distortion values. In some ways, I preferred the iPod touch 1G which had more distortion as it fit all types of music, but it also had hiss and Cowon D2-levels of bass roll off.

I don't think you can go wrong with either one. I am a hobbyist who started with Cowon and moved to the iPod touch with no ill effect other than wishing for a realistic EQ. Other than that (and for my music which relies on wide channel separation and good low ohm earphone performance), the touch is the better choice for my uses.

Well, cowon aren't exactly software geniuses, but its UI is usable. It is all plastic, but has a good softish coating on the back which helps it feel less cheap. I didn't feel that it was cheap in comparison to anything but the Zune or touch on the market (in the same genre of players) as it is made quite well.

Don't forget, you can change the UI on the S9, Claw or Aero. And the OP may prefer neutral out of the HP out, but being a former Touch owner, albeit 2G, I would not trade the S9 for a Touch when it comes to SQ with my phone collection. Very detailed analysis Shig, all I can go by is what I hear, and the S9 sounds great.

As for cheap feel and the S9, it's plastic, not metal. So it's lighter, but not cheap. The Touch is heavier, larger.

I had a choice with Sony X, Touch 3G and S9, and decided to try the S9. Glad I did. The OP makes a good point. Try it, you just might like it.

enjoy the S9!

ipod Touch after owning both for a long time. Line out is clearly better with accompanying headphone.

Someone uses accompanying headphones? Meaning the iBuds vs. Cowon OEM buds? Good luck with that.

Shig's analysis was on the money, but OP won't know until he tries for himself.

Haha! yeah, both the iBuds and the iCowon's get tossed. Strangely, the iBuds are a bit better (the cowon snapped very quickly), but each are throw aways. I assume that BigEat meant that with accompanying nice headphones or buds, the touch is better, but who knows.