If you don't need EQ, don't need FLAC, don't need the S9s obnoxiously long battery life, don't mind being tied to iTunes, don't need the S9's better screen (both are excellent though), and don't mind paying a slight premium, go for the Touch. IMO, it's flat SQ is better than the S9, the web browser is very convenient (some people say "why in the world would I use it when I'm always near a computer," but really it is pretty much as easy to use as a computer for checking something really quick, like Facebook or eBay). The App store provides endless entertainment. There's always the option of using a LOD to give you better SQ.