The X5 seems to suffer from the same low impedance bass fall-off as the iPod, and as such the amount of bass heard with something like the EX71 16 ohms impedance on the X5 is noticeably less than the iRiver H, which has a response Cowon iAudio X5 Rockbox by impedance. Of course, you can EQ this up to your tastes and the fall-off does not seem to contribute greatly to additional distortion that can happen as a result of[…]