What portable player has the best audio ?

[HeadLover]

and can really drive a good cans (like Grado gs225 or the 125) with out a problem?
Something that maybe be a little big, but still have a lot of power and a very good quality
I also prefer it to have ability to play FLAC and other looseless formats, so it must have a big space size HD

What do you have in mind ?

[4saken]

Rockboxed iMod

EDIT: I forgot to mention that you need an amp/caps, etc

A player by itself, you may want to try get the Cowon X5 somehow.