I've been listening to a lot of different kinds of music on the N900 since I got it 2 weeks ago and I must agree -- this is one of the best portable devices I ever heard. While it doesn't live up to a proper amplifier with a clean digital input.. it doesn't have any of the background noise or clicks/pops either like most laptops do Leaving aside the original earbuds (which sound quite muddy), I've been testing the N900 with a pair of Audio-Technica ATH-M50's which the N900 can power quite well, even though they're rated at 38ohm. Provided with high-quality source files, I must say that the N900's playback is as clean and balanced as I had hoped for. There's absolutely no missing details in sound nor any need for an EQ, provided that your headphones themselves have a good flat frequency response. In comparison with a 3rd gen. iPod Nano, the N900's quality is MUCH better, especially in the areas of stereo separation and clarity of sound details.