Most users will be very happy with the iriver SPINN’s sound quality, particularly those spending less than the $100 or so on upgraded headphones. The majority should not be put off by the following critical listening assessment. For the audio enthusiasts the SPINN will fall short with the lows lacking a solid punch, and the highs sounding a little on the harsh side. Some of this can be compensated with the custom 5 band EQ, but the main issue that I hear is a digital haze and lack of warmth across the entire spectrum. This is most noticeable when comparing the FLAC on the SPINN to another FLAC source. I do notice a difference between FLAC and MP3s on the SPINN but the FLAC files still sound “off” or “too digital” when compared to something like the Sansa Clip or reference sound card on the desktop PC. על הD2: The D2 is top notch when it comes to sound quality. Without any equalization or enhancements turned on, it reproduces the whole audible frequency spectrum evenly distributed and linear. The treble and mids are there, as is the exceptionally good bass response without any roll-off. http://www.anythingbutipod.com/archives/2007/04/cowon-iaudio-d2-review.php
