Practical comparison: n800 vs ipod shuffle (original pack of gum).

Pros for n800:
Uses SD cards, which can be changed. I have 18 GB on mine, compares with 0.5 GB for the shuffle.

There's a real display and real controls. You can have some idea what you're doing. Shuffle has three blinking lights.

Media Player remembers where you were last reliably. xmms has echo plug in if you want. Downloadable software might just give you something you want. xmms has equalizer, though it doesn't work for me. Maybe someday it will.

n800 can stream audio from terabyte desktop over wifi, and sounds good through home stereo. Better than many pc laptops, which often introduce noise when the disk drive or cd drive moves.

n800 has built in speakers for when you don't feel like headphones, or want to have a small group listen to something. Speakers aren't really loud enough for most restaurants and other public places. Portable powered speakers are available.

n800 can show video.

Pros for the shuffle:
With the same headphones, the ipod shuffle can kick out higher volume sound. This can be important while driving, depending on road noise and content.

The shuffle's buttons can be operated with one hand while driving. Not so much for the n800.

Shuffle is light enough that it can be left hanging from it's audio chord. It's abusable. n800 is delicate and must be protected.

The 3 year old shuffle's batteries last more 12 hours of continuous use. The n800 does more like 5. n800 could be extended with external battery pack, or spare batteries.

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For sound quality under good conditions with the same content, they are very similar.

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I use the shuffle in my car alot.