Originally Posted by Marvin the Martian
If you already have a 4th-gen Touch, spend $3 on the Equalizer
app first before you buy a whole new player just for sound. Tinkering with that was enough for me to decide to keep my Touch and trade away my Cowon players. The Cowons have so many things you can tweak that it is easy to end up with an un-natural sound. Now maybe that would be to your liking....and if so, that's fine....but I think it is worth the three dollars first on that app, just to see.
I think that's the point. You can tweak it to match your headphones and get the sound you want. I could never go back to a IPod / iPhone after the J3.