well, it measures ruler flat, but does sound pretty warm to me. Much more so than my Ipod Touch. I prefer the Ipod Touch with my Sennheisers, but the Clip+ with everything else. One reason the Clip+ is nice though is that you can basically have unlimited storage

"Unfortunately more recent players have up'ed their game and surpassed the Sansa in features and more importantly sound quality."

Which players are you referring to, and how much do they cost?