HI I have both the Touch 2G 32 GB and Sony NWZ-X1060. The Sony I received yesterday from JL.. Sound wise the Sony is by far superior, the difference can easily be noticed when using speakers or in a car, the sound is far less anaemic with plenty of body.. Bit like a good Syrah (red wine) compared to a cheap bottle of white.. I prefer the menu system on the Sony its VERY slick and responsive and the size is perfect, a nice weight too.. As for movies, both picture quality and sound are awesome...shame the native resolution is so low.. The noise cancelling function worked very well on my noisy train last night, however it only works with the packaged headphones... so I guess I will only use these on long flights.. Sony now provide many ways to get your music/movies onto the player, I still use Itunes and I use content transfer, you can choose various auto options, or drag and drop itunes playlists... the other functions ... Radio: better than some Wifi app form itunes which crashes every 5 mins.. Hold/Lock: you can choose a) lock screen only or lock screen and buttons. WEB: Pretty good, I can access my gmail and face book perfectly well, you will notice here just how good the touch screen is.. Wifi: works perfectly well.. You Tube: works well Purchase content: not tried yet.. I guess my only disappointment is that it