i'm comparing the n73 to a k790a, and there really is no comparison, i put an mp3 file on the phone and it sounds like tin cans.
i searched online on other forums and this is a common problem with the n73, since the stereo speakers are located above and below the handset, the only way for them to sound crisp is to center the phone to your nose so the speakers are situated Left and Right.
But i guess not everyone is as picky as i am.
all around good phone, just crap speakers, ( headphones sound great)