After reading the comparison between the iPod and the Sony, I thought, well that's it, looks like the iPod for me. I went to the Apple web site and saw a brand new 20GB iPod with a 12 hour battery for $300. The next morning I went down to the Apple store here in San Francisco, and gave it a listen. First, I'd like to say that the new iPod with the click wheel, first introduced on the iPod Mini, is as cool as anything I've encountered. The hole package is a marvel of engineering, and being able to rip to mp3 and mpeg4 and Apple lossless, is just what I was looking for. But, and it's a big but, the sound leaves me wanting. I would discribe it as articulate but light weight, and the whole bottom octave (or more) is missing. I tried my own walking around headphones, the Grado 60's, and I knew that I would grow very unhappy with iPod. I tried the built in EQ, unlike the Sony's 6 band EQ, it said Jazz, Acoustic, Rock, Bass boost, etc. Garbage. I went back three times over two days to give it another chance with the same results. I asked one of the floor sales help if anyone mentioned the lack of bass, and he said no. To me, that's neither here or there, because people who read this site like good sounds, and most of the people who buy mp3 players drink Coors light. So, give it a whirl and let me know what you think, and what you think sounds best.