Best mp3 player for earsonics SM3

The Zune HD is a great player for most of the headphones i've used. It can handle them without problems. 

I just got the SM3s also! Congrats brotha! I have an iPhone 3GS and from what I hear, its a great player. I also just ordered a 8gb Clip+ from Dell.com for $39.99 shipped + 16gb micro sd for $23 shipped, making a sweet portable 24gb rig for under $70.

Sony X1061(32GB) has spurb soundquality and clean signals like iMod 5.5G ipod, S-Flo2, S9 and J3 also work well with these IEMs( BTW are you looking for specific capacity or?).

I also have the X1060 and SM3's and think they match up very well indeed.

If you want pure sound quality for music, I highly suggest the T51/s:flo2 although you might have to wait for a while to get the player in your hands. 

Amazing sound quality and has a dedicated LO for future amp usage. I love mine. Those are around 150 too; firmware isn't top notch but there aren't any bugs or anything with the player now; it's pretty solid. 

Although I don't have one, I hear s:flo2 is a great player. Doesn't look like you can go wrong with it unless the 16gb + 32gb expansion for a total max of 48gb is not enough space for you.

SM3 is a superbly easy to drive earphone, so almost anything will do well with it. Cowon will have a harder time than the others listed here, but not by much. It sounds great from: iPod touch, Sony A828 and X (but hisses quite badly), S:Flo2, iPod nano 1G (Cowon-style roll off), Sansa Fuze and Sansa Clip.

shigzeo:

Would pairing with an Amp not benefit the SM3 at All?

Does the SM3's sound sig perfectly complement the S:flo2 ?

An amp will help 'sparkle' because of either:

A. better treble/bass performance

B. better channel separation

As long as you don't own a Cowon or old iPod, though, you don't really need A. The S:Flo has a somewhat noticeable treble roll off - an amp helps that. But I'd just listen to the earphones first and see if you like them without an amp. I tend to think an amp ISN'T needed with any of my sources. I appreciate the small differences, but the SM3 is an easy to drive earphone unlike a lot of balanced armature earphones.