I like it. It has a warm, bassy sound to it. I almost exclusively use my Brainwavz M1's with it. I just like the sound from that combination. It's a well built unit, nice size, nice weight. EQ works very well. Doesn't support album art, but you can do folder art. eBay had a run on them for a time. I actually ended up buying 6 units. I kept 2, an SP, and an SL model. I think the most I paid was $41 for the SP's, and only $31 for the SL's. Was a hell of a good deal.