Here's a spot of good news for those who took the 32 ohm and portable music player notion seriously. I was initially very disappointed by the DT770-32LE's performance (i.e. sound) with iPod and iPhone, since the bass was too boomy and highs too crispy. Using Foobar2000 on the computer with the Audioengine D1 mini-DAC and a 4 db treble reduction centered at 7 khz, the sound there was ideal. Now I find that the Apple i-device 'Piano' EQ setting matches the desktop signature very closely, and that setting carries through to the usual analog headphone amps. Looking at the shape of that EQ setting in desktop iTunes, I can't imagine how it works the way it does with the DT770-32LE and iPods, but I do know that the actual sound of certain named settings in desktop iTunes doesn't even come close to the sound of the same named settings on the i-devices. So while the 'Piano' EQ setting on desktop iTunes is irrelevant here, that setting on iPod or iPhone does the trick.