Obviously yes. Top notch Sony ear buds that I got with my then 380 quid PDA that my work kindly bought for me
Obviously the stock earbuds are merely OK so they would need replacing if you want proper HiFi sound but these things do deliver that if your headphones are good enough.
I'll be truthful the interface is basic but works ok. The design is a bit girly with a cute mirrored finish. The sound however is what matters to me. The four graphic setting are a waste of time IMO but I'm of the opinion that a graphic equilizer is only there to cock up the sound. Even the tone controls of my AV amp are set at the default 12 o'clock position and never move. I'm a bit of an audiophile and I'd probably walk about with a cornflake box on my head if it improved the sound of my phones. Quite simply this thing sounds amazing for 10.99 worth of kit.
Look if you don't believe me go read the reviews at the site all 100 odd of them Most people are very impressed especially with the sound. Lots of people have bought more than one. Most have given them 5 out of 5 stars. Even the bloke who gave it 1 out of 5 must have made a mistake as he then goes on to say buy one you won't be disapointed
EDIT: e.g.
Product: 7dayshop.com - SD-MMC MP3 Music Player - EXCLUSIVE MEGA OFFER!
From: P.T. - LOTHIAN
Date: Tuesday 24 May, 2005
Review:
Got the Iriver H340 (the best HD Player available in my opinion). But so expensive Im a bit paranoid about running with it...
<snip>
... Sound is superb, cant really tell any difference from my expensive iriver player when you plug decent head phones in.