Eh! Wow.
You know because of the What HiFi review of the AKG N40, I pondered for a long time. ... They said that on poorer sound quality sources, the N40 treble can sound rather hard and incessant.
However I have taken my N40 off my Hugo 2, and put them on my Ipod Shuffle 3rd gen. (Literally a cheap 4GB ipod.) They sound great.
My Shuffle really took me by surprise when I put my AKG Y50 (£50 award winning headphones), on it. The sound was totally listenable and the sum, much more than the parts. The bass being slightly heavy, complimented the Shuffle perfectly. .. However these N40 are amazing. Yeah, the Shuffle is never going to be mind blowing, but perfectly acceptable portable tunes with N40. Not for critical listening but approaching it, and clearly excellent for tunes out and about. There's even a reasonable level of instrument separation. ... There is nice tonality, punch (oh yes punch), and just generally as good sound as you can expect (and more), with this pairing.
I can not express enough how well the Shuffle and N40 sound. The N40 purchase is a good buy. ... Even better is the fact that the N40 block out quite a bit of traffic noise. Yet leave just about enough traffic noise, to be able to know what's going on. It actually makes me more alert, because I am not being acoustically pounded at by traffic.
Make no mistake these are good headphones, even one hour after being taken from the box. They are more than worthy of using on lesser model sound sources. Please don't be put off like I was by the What Hi-Fi review. (I guess What Hi-Fi used a poorer sounding phone to test the phone/N40 performance.) It took me months of looking back at reviews, and re-reading them, to decide about these. I figured buy a reasonable audio player and I should be fine. I need not have worried, and they would have been good for IPod Shuffle alone. What Hi-Fi did praise the N40 overall though, and deemed them excellent on good sound source. (Sometimes I regret not buying a Poly for my Chord Mojo.)
I decided also that I needed a DAP though, and not just the Shuffle, a long time ago. I wanted more storage space, and a screen. I bought a Sony ZX300, and have had it for over a month, but not opened it yet. Haha. Well, I just got the headphones going didn't I? Therefore, I can not wait to get that going with FLAC rips and ZX300. It will sound better than Shuffle MP3 too. (Seriously, I can not manage iTunes either.)