Check out the new music hardware

The Samsung YP-P2 delivers 20mW per channel sound.
The iPod Touch delivers ???mW per channel - which means no more than 20mW /ch. (see how Apple neglect to provide us with the meaningful technical specs)

My old Cowon iAudio U3 spits out nasty 30mW /ch. - leaving the opposition in the shade, but it's been superceded by the U5 - and there's a bevvy of new lovelies to go with it on the
 Cowon site.

If you don't have one, you're not a real audiophile ;-)
 
Then get yourself some proper headphones.  



Whether you have one or not, you should get yourself a copy of JetAudio posthaste.