I am an audiophile and have been listening to N900 on and off since Summit.

I am not a phone buyer, so i cant com.are there, but compared to N810'S (UNATTENUATED) monster output, this feels 2-3 db quieter.

Headphone jack hasnt gotten real critical listenng but so far it really hasnt offended. (and i do own hybrid electrostatics and ulitmate ears 5.1 earbuds)

Note if you listen to music VERY LOUD, you are destroying your hearing slowly.

EDIT if you want to compare this phone to serious dedicated DACs i will beg Reggie for a "shush please" button.