I'm just going to paste my reply to another, very similar, topic.
I really like my Roland R-05 so far, though it is a little more pricey that the equivalent units from Zoom. I used it to take a live recording of a gig my girlfriend had recently using the built in binaural microphones and the quality really surprised me. Recording at 24bit / 96khz is nice as well, and with the price of SD cards currently, who cares if 30min takes up a MB. :)
It isn't bad as a DAP as well, though it is very bare bones. Sometimes this is irritating, such as lack of full 'disk' random and less ease of use, but 30hrs playback time on two AA alkaline batteries and an always on screen make up for it. I tend to listen to whole albums anyways, so the random feature isn't really a game stopper for me.
The sound quality is excellent. Far better than most DAPs I've tried. I rarely use my PINT as its battery life has been pretty terrible of late, though it does help a bit in the bass department with my K271 MkII's. That's not to say that they sound anemic when driven from the R-05 directly. Also remember that these are relatively bass light headphones to begin with, so this may seem more pronounced in this combination than with other easier to drive headphones.