If someone is satisfied with the Audio Quality of iPod Touch, then it is no problem. I was not, so I sold it after using it for 2 weeks to get the J3. Even my Sony A844 sounds better than the iPod. I have been bestowed with pretty good ears, and I can make out small differences between different music outputs. Right now, I own an iPod Nano 3g, Sony Walkman A844 and Cowon J3 mp3 players. And Brainwavz M3, Klipsch S4, Sennheiser CX300II, Sennheiser HD 437, Sennheiser HD 448 and Klipsch X10i earphones and headphones. And Fiio E5 and Fiio E7 Amps. But if you are not that much into the SQ, then you should get the iPod.