I think it's okay. Not the best sound quality ever, but I've seen dedicated mp3 players with worse sound output. If you have a DS and several gigs of flashcards/memory cards (and you carry the DS around already), there's no point in getting an mp3 player only for the sake of a barely noticeable change in quality. And even then, to get noticeably better quality, you'd have to cough up the moneyz for an iRiver, iAudio or Creative Zen. The DS is good enough as an mp3 player.