Other than what I've read about the HiFiMan, the C-NET August 2005 Editors' Choice Award-winning Sony NW-HD5 Network Walkman.
You don't believe me, see for yourself:
Videos - Free video downloads and streaming video - CNET TVVideos - Free video downloads and streaming video - CNET TV
Notice that the late James Kim (R.I.P. my man, you are missed) states that it is the best sounding player they had ever heard, but that he's also using the supplied earphones, just think of what aftermarket phones/buds/IEMs would sound like, it is
that good. I own three of them (one I use the other two are N.O.S. and ready to go in case mine ever dies on me), and have rigged them up with a Sony RM-MC40ELK LCD remote and cling wrap-modded MDR-EX90SLs (I got both from Japan), and you can even use a headphone amp if you want with it as well.
I know that there are some folks out there who think that SonicStage is not that good, but use either SS CP 4.2 (Win XP) or 4.3 (Win Vista) and you will be happy with the performance of this player.