My son got an Ipod Touch for Christmas, and also some nice Shure e3c headphones. I thought I would compare it with my 700P, PocketTunes Deluxe, and Etymotic er6i headphones. Now I am not an audiophile, but I do now and appreciate good quality music.

First, of course the Ipod interface is slick and sexy. PocketTunes is a great application and works good for me. Certainly not as sexy, but very good. Ipod wins for sexy, but PocketTunes ties for functionality.

Second, quality of music. I tried a number of different tracks and in my opinion, there was NO difference in the quality. In fact, I probably would give the edge to the Treo. There was definitely distortion on the ipod when using the equalizer like bass boost. Overall, I call the music quality a tie between the Ipod and Treo.

Third, headphone sound. I have been using the Etymotics for 2-3 years. I know the Shures have great reviews and they cost more than the Etymotics, so they must be better. The Shures certainly sound good, with a rich sound and decent bass. The Etymotics, in my opinion, sound as good and better than the Shures. They have about the same bass and the music is much "crisper" and cleaner. The Shures are easier to put in the ears, but for me, they Etys are worth the effort. Etymotics win and get a best buy award.

Like I said, this is not a pro review, but just from someone who uses their Treo as an mp3 player. It is a confimation that the Treo can be a very good music player, certainly on par with an ipod.