Ok, heres my situation... I have some unused Amazon.com credit and I want to purchase a new MP3 player...why? Simply because my daughter lost one of my ipods and broke another. Egh. I am actually wanting to get the new Sony Walkman MP3 player coming out later this month or in April. However, my credit expires end of this month. I am contemplating the 32 gig Ipod Touch...however, I am quite nervous from reading reviews on the sound quality and the sub-par or lack of EQ on the touch. Is the bass and fidelity of sound really barely above average? I am not knocking the product or else I wouldn't be considering a purchase. I am merely wanting (as much unbiased - realizing this IS a apple forum) opinion and feedback on the sound quality of the touch.