I have a Zune 120. All over the web it was said to sound better than the Ipod Classic. It sounds really great but then comparing them side by side to my friend's 6th gen Ipod Classic, I don't hear too much difference. Btw the Zune doesn't have an EQ, but that doesn't mean it reflects the sound flat: indeed it is just a bit warm and mid-forward. When I coupled it with an Earsonics SM3, they didn't go along well, because the SM3 is also midforward, and the resulting midrange was too much for me... That is to say, comparing the unequalized Zune with a 6th gen Ipod Classic with the EQ-off is not the same as comparing their sounds unaltered (flat). Because the Zune has an Equalized default sound in the first place. That makes people say it's better sounding. Just my two cents.