Has anyone else experienced the difference in sound quality between the sony and the iPod? I was at my mates house a couple of days ago, and he has a soundproof music studio in his garden. I plugged my hd1 into his cd player (separates/floor standing speakers etc.) and cranked up the volume. This was playing at atrac3 132 kb/s. It sounded outstanding. This was on line-out. You could really feel the bass, it just sounded "there", if that makes sense! When he plugged in his mini ipod and turned it to full volume (ipods don't have line out) it sounded good. To be honest, it sounded very good. But it was no where near the Sony. Playing the same song ("You Get What You Give" - The New Radicals), the sony produced really strong bass and treble, whereas the ipod sounded slightly tinny. Don't get me wrong, the ipod sounded great. But it had nothing on the sony. I havn't compared them with headphones. But I know the sony also sounds great in this respect! I have Sennheiser PX100s (great affordable headphones, about £20), and, having unlocked the volume limiter, If I listen to the right song (eg. Yeah - Usher), I swear I can feel them vibrating on my head with bass! If you like quality music, particularly if you are likely to be listening on speakers through an amp rather than through headphones, I honestly suggest the Sony! Chris.