Quote:
Originally Posted by mcluva420
doesnt the sound quality of devices depend on the headphones and not really the devices?
um, itouch
umm, or maybe Zune? i heard it was pretty good 
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It actually depends on both the device and the headphones.

But of course, even if you have the best device, if you have iPod headphones, of course it'll sound like poo. XD
And yeah, I have a Zune, and it's okay. I really like the Zune player (as in, compared to Windows Media Player) more than the actual thing, though. :X Zune is definitely better than iPod and no-names, that's for sure. But for how expensive they are, you could probably find something you enjoy a lot more. I just gave in to one because I couldn't order online at the time, and because none of my local stores carried anything other than 8GB crap and iPods (which I really didn't want either

). The things that bug me most about Zunes are lack of equalizer (and only average sound) and crappy battery life. But whatever.
I still think you should go for a Sony. Any model, really, if you're looking for the best sound and mostly use it for a music player. The S series is actually really cheap and very nice, despite some people thinking it feels cheap to the touch. The only downside to those are the lack of space (well, for some people--it only comes in up to 16GB, which is definitely kinda lacking for me :\).