Please help, I have spent quite some time trying to decide which of the above pieces of equipment to purchase; and in reading through many of your postings I have come to the conclusion that there is not much between them. However, one point that seems to regularly pop up concerns the noise made by the Tosh. It will probably help in my decision if someone can answer the following questions. Does the Panny E85 make a noise comparable to the Tosh? Can anyone compare the Tosh noise to anything else to give me an idea of it's effect? Thanks, Monev.