C.O.
Be aware that you will have to enter a credit card # to establish an "App Store" account. I would recommend that you do not give your son the password to the App store account or you could get tons of App fees and "in-App" fees put on your card without your knowledge. If you have him "approve" the Apps he wants and you secretly put in the password you shouldn't have problems with him downloading inappropriate Apps either.
That being said.... We LOVE our Ipod Touch!!! Its like a mini IPad... and more convenient to travel around with.