Both of these units sound fine. The real difference will show up about 2 years from now. Just like the first gen Ipod's have problems with holding a battery charge, what will everyone be saying as the HD units start failing. There is a reason we are all supposed to back up our HD's regularily, and those units just sit in big boxes that don't move. I can't wait for the crying to start when user's entire music collections are gone with one bump, knudge or grind.