The speaker might be on par, but try out the headphones, I've heard a lot of bad from many people/forums. It is tinny, flat and the bass is cut off, that's what people are saying on xda.dev.forum?

Some state if the music is transfered through Zune it sounds ok but not through the program provided by Nokia (i'm not sure of the name).

Even GSMarena has tested the sound and concludes that the bass is cut off in the jackstick and therefor gives a flat and bassless sound.

What is your experience?

To also chip in with some on topic:
I would siriously concieder the N9 over the Lumia, even more in the light of really bad headphone sound. I listen to alot of music and that has to be good, not audiophile like, just good. My iPhone 4S is not that great with the standard headphones, but fine for my use.
The N9 is still a great smartphone for the avarage Joe and an end user. Apps is not everything and I've ended up using only a handfull of around 300 downloaded. Most apps are just entertainment and quite useless in the end.
One thing i would miss is the games, the console like games, with a switch to either N9 or Lumia. They might be availebel in some degree, but the gyro sensor is missing in both devices and that is one awesome feature when missing hardware buttons A's seen on Xperia Play.
There's also the camera part where the Lumia just lags compared to the N9.
Even Nokia drive on the Lumia is a 'lite' version compared to the version on the N8 with less options and settings.
I would go for the N9

Regards Dousan...