yep, albeit all i could compare were 320 lame files or face listening to stuff I havent before, though I'm sure lossless would reveal all the subtle nuances that one would get the upgrade for, I still think there should be a huge benefit even with a nicely encoded 320, but it didnt convince me, even though I had been using fairly high end stuff (my sr71 with er-4s(foam) and senns). Maybe I should try lossless, but until then my opinion holds that yea an amp to a 4g ipod is alright, and adding a mod is proabably only worth if you all you have is lossless and some real high end stuff like maybe customes or if you use this like.. as your main rig for some reason..