It has the same digital amp (Master-s MX) as the A865 I recently bought. Sound quality is excellent, but not better than the iPhone4 or iPod Classic (using an amp and LOD). All three sound great to me, so if you need an Android mini-tablet that has excellent SQ, this would be nice I suppose. I only am keeping the A865 because I use it at home, around the house (very small and light). Not sure why anyone would want this if they have an iPhone or Android phone with good sound/storage. When I got the 32GB iPhone4, the Touch I owned was sold within a week (and it helped pay for the iPhone). If the iPhone5 comes out in 64GB, I will sell the 4 and buy the 5.
Also, this Sony could be $500+ depending on storage. I guess this makes sense for someone, but not sure who.