One last note I'd like to make is that the N810 is better for multitasking. On the iPod Touch, if you are emailing, you are emailing. If you are browsing the web, you are browsing the web. There isn't much multitasking on the iPod Touch aside from being able to listen to music in nearly every single corner of the device's OS. However, for some of us we would rather run apps one at a time with incredible responsiveness, than multiple low quality apps that don't function well at the same time.