The sound quality is good, and the biggest advantage it has over most everything else out there is the sheer quality of the its display, which is not only a higher resolution than that of the iPod (220x176 pixel vs. 138x110 pixels), but its full 262, 000 colors iPod's easily outclasses the iPod's grayscale LCD.
ENGADGET: Gear Eye: The Archos Gmini 400