Crosstalk, Average (dB)-63
Frequency Response Deviation, Average (dB)0.1
Maximum Usable Output Level, Average (dBV)-3
Signal-to-Noise Ratio, Average (dB)81
Total Harmonic Distortion and Noise, Average (%)0.01
These are the pcworld results for the 2nd gen itouch available at
Apple iPod Touch 32GB MP3 Player Review - PC World
Other than a tiny bit of hiss during quiet passages (as heard through my SE530's), I find them faultless and absolutely a neutral, reference source-- can you truly say the same about the Sony's (i.e., do you have objective evidence to support such claims?).