I actually listen to music often, now that I have a Treo .

It works great, as I usually have to take a phone with me on rides (have, not want). So I found Pocket Tunes and a 2GB SD card. Loaded it full of MP3's. Then I plugged my el-cheapo corded earbud headset into the Treo.. away I go! I have one ear free to hear others around me, and music in the other. If I get a phone call I can push and answer it while slowing down, instead of fumbling around for the phone.

IMHO, it's the end-all-be-all. I'd never consider taking my iPod(s), but my Treo is awesome!