I am at a loss. The sound quality of the iPod player on the new iphone is nowhere near the same quality as that on my 3Gs or even my iPad. The max volume on the iPhone 4 is not as loud as that on the 3Gs and the songs also seem to lose their crispness and bass response. No matter what I do, in terms of playing with the EQ settings, the sound quality is way off. I have double checked all my settings in iTunes preference. Everything seems to be set correctly. I have made sure that the higher bit rate songs are not being downgraded to 128KBPS during sync. I use the same headphones each time, Bowers & Wilkins P5. When I plug the headphones into my 3GS and listen to my music the sound is awesome. High quality, lots of bass. Then I take my headphones and plug them into the iPhone 4 and the loudness is almost cut in half. The bass response is gone, even when I change the EQ to bass booster it doesn't matter. Turning the EQ off does nothing to help. I am not talking about a small change either. It is literally night and day difference in performance, going from the 3GS and iPad to the new iPhone. This post is not meant to be another "The iPhone 4 is defective" thread. I just want to see if anyone else is experiencing the same issues. I have not ruled out that my iPhone 4 may be defective in this area. Obviously if no one else notices a change in sound quality on their new iPhone then I must either be doing something wrong or I have a bad iPhone that needs to be replaced. The funny thing is that in all the professional reviews that I have read, this issue has not been brought up. So maybe I am doing something wrong. Though, for the life of me, I can't seem to figure out what. After hearing how good my music sounds on the iPad, I was really hopeful of seeing at least the same performance in the new iPhone. Is there a setting in iTunes that i need to check. This is really getting annoying.