Gemini 400 and 402 are two of the best sounding (same internals) of any players and tied with Cowan's.

I have a 402- best sounding device I ever heard, so kind of unfair comparison to almost any other MP3 device

Mids and lows are OK on the N900, just needs a liiittle' on the high end, as some sound curves have shown in a reviews.