Users can drag and drop playlists from any MTP music player to either device with extreme ease. We aren't sure how many playlists each supports, but it's certainly more than three. The Samsung steals a march on Sony, though, by letting you create up to five playlists on the device itself.

The cap's just waiting to be lost

While on the subject of loading content, we are happy to report that we don't need to give the U4 the same kicking we gave the Samsung Q1 for being Windows only. Lurking in the U4's settings is a “Removable Disc/MTP” switch and by flicking to the former we got the U4 to show up on the desktops of our Mac and Linux machines. The Sony has no such switch, but just like other Sony MP3 players it worked as both an USB Mass Storage and MTP device no matter what sort of box we plugged it into.

Asking which pair of bundled earphones we would rather use is like asking who we would prefer to have throw up in our car, Amy Winehouse or Pete Doherty. The answer is neither. If threatened with violence, we'd go with the Sony 'phones because they sound marginally better and, being smaller and lighter, are more comfortable.

Using the trusty office Griffin TuneBuds for a direct comparison neither device really covered itself in glory as a music player, both sounding rather low rent when compared to their more expensive brethren.

The Samsung's retractable USB connector could be more robust

By way of sound modification, Sony gives you six EQ settings - one of which is user-definable - along with a separate button marked simply Bass. Samsung goes the whole hog and gives you its usual ten “DNSe 2.0” EQ settings. Again, one is customisable and you can also alter the 3D and bass sound effects settings. Like other Samsung players, you also get Street Mode and Clarity sound modifier settings, but again like other Samsung players these are best left switched off.