I am really interested in comparisons of sound quality between the various generations of iPod. Unquestionably, compression method and headphones play a critical factor, but taking these aside, I would be interested in peoples comments on particularly the 2nd Generation iPod Touch, and if anybody is aware of any technical analysis to compliment their listening views. Has the sound quality changed over this last year with new software releases for the iPod touch in general? I am aware of Mark Heijligers excellent analysis up to the 6G iPod at http://homepage.mac.com/marc.heijligers/audio/ipod/comparison/measurements/measurements.html, and was wondering if anybody was aware of a similar analysis for the iPod Touchs. Finally (sorry!), with the new 120GB iPod Classic, does this have the same Cirrus Logic audio codec chip as the older 80GB and 160GB versions. I.e. can I presume that the sound quality (which has been questioned by a number of posters on this forum) is going to be the same?