if theres anything that ive learned over the last few weeks is that the sound of a DAP is relative to who is listening to it. i used to have an iriver and i loved the sound out of it, even at low bit rates through crap head phones. alas its in heaven now, so i got an ipod mini, after hearing very good things about the sound. i was disgusted when i got it and thought about returning it. i have since learned that iriver have a "colored" sound , where as apple have a neutral sound, and with apple bitrates matter more, as does earphones, so i have started encoding at higher bit rates, i use mp3gain to remove clipping, started using LAME rather than whatever other one i was using, and i will soon be getting new head gear. i also learned that a set of head phones that sound great in one DAP might not suit another one,im starting to warm to the ipod sound now, but it just goes to show, no one player sounds the best, its all to do with who is listening to it and their preference so do your best to get a listen to any player your considering buying. in my opinion my iriver was a excellent, the ipod is quite good, and i dont like the sony at all