Quote:
Originally Posted by krmathis 
The iRiver H120 and H140 have optical output. But afaik no optical input.
Neither do I know of any other player that does...
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As stated earlier, the H1xx has optical in and out. I'm not aware of any other DAP's with optical in.
Also, I'm with Qusp as far as the h1xx vs. the HiFiMan. The HiFiMan might be better than a H1xx/D10 (I'm skeptical but in fairness I've never heard a HiFiMan), but not for long as new DAC's are released which will only serve to elevate the H1xx.