Originally Posted by majkel
Good mp3 players are: Rio Karma, iRiver E10, iRiver H100/300 series, iAudio X5, Teclast T39. And they beat budgetary soundcards easily. But when we call "good" soundcards from RME or Lynx, there is no comparison between them and portable players. They are competion for decent CD players. I guess, modded Audiotrak products will kick mp3 players' butts as well.
Yep, my H320 easily beats some old SB Live Digital Entertainment SC I've got. Doesn't even remotely compare for warmness/bass.