Best Sounding MP3 Player currently in production..... hopefully at least 32 GB

iPod + Mobile Amp.

HM-801

So far, the X Walkman. The AD900s and the X make for a beautiful pairing.

Will also receive the 5.5 diyMod with Black Gate 47uf caps sometime next week. Gonna pair it with the Headamp Pico. I'm very curious whether this pair will relinquish the X from its spot.

If you don't want to be chained by amps though though, then the X takes my vote.

32gb? Sony X1060

im gonna say the cowon s9 assuming you play with the settings

Both of these, but also include the Samsung P3.

This is a very personal and subjective question without a doubt. Everyone has different hearing buds as much as everyone who have different taste buds, some people prefer more bass, some more treble, some more neutral sound. Depends on what headphones you use also etc etc. A more expensive player might sound better when playing MP3's over a cheap player playing FLACK.

Are you talking with or without AMP ?

Yes, this question will motivate users to post different opinions. No player has the best 'sound quality' or is the 'best sounding' simply because there is no such thing as either. They are both simply ways to say, 'I like the sound of X because it has this effect, or that nuance', but very few will be based on actual quality of sound as a measurable and repeatable characteristic.

For instance, you can say the bass of player x is better than y, but why is it? Explain, but find out later, that X actually doesn't go as low, or cannot driver the phones you listen to. So, the truth is that rather than better bass, you happen to not like deep bass and prefer mid to high bass, the reason why you prefer player y. The same goes with any place on the spectrum in any measurable part of sound.

As such, any player at the moment which has 32GB are actually quite good. It depends on what you value from sound. If you prefer output power, I can suggest iPod or Cowon players. If you prefer actual bass definition, iPod or Sony. If you prefer 'detailed', Cowon or Zune. If you like the warm sound which distortion makes... I won't get into that since the conclusion is not good.

The fact is you will have to decide what you like. If you take a player that others say is great, but you don't like the signature, you will be disappointed.

Personally, I enjoy the Zune sound and the iPod sound and for certain music, Cowon's sound, but generally find players that work with all genres are few. The Sony is also very good if you are primarily an iem person.

Well, the iPod Touch is renowned for it's clean soung sig, as well as being a pretty sweet dap w/bangin' extras. Pair it w/the the right HP's/IEM's and the thing ROCKS!!!!

How important is gapless playback to you in comparison to the overall sound quality? You like classical and other music that really needs to be gapless to have the proper playback.

If gapless is critical for this player then your choices are extremely limited. If gapless isn't critical for this player then the choices get a lot more varied.

sony x1060 4 sure