I'm surprised that nobody has mentioned this yet. The speaker on the iPhone 3GS is really great for a cell phone. It's much better than the speaker on both of the previous iPhones. It sounds noticeaby less tinny, and it can get much louder, more than 35% volume seems impractical in a quiet room, while louder volumes could easily break through a crowd, and still sound clear. It's actually pretty impressive considering that this is a cell phone. It's still not a great-sounding speaker, but it's an improvement.