Hi there,
Good to meet a fellow Cowon user.. I currently use an iAudio 10; will upgrade when time (and money, and wife), permit! :)
Here's a short list for you to follow up, based on my internet research so far, on the best-sounding portable players currently available; please do note that I have not had a listen to these (due to lack of local availability, mind you..), I'm giving you a list of options to research on, and make your decision.
1. Colorfly C4 -
2. iBasso DX 100 (Android OS based)
3. HiFiMan HM 801 -
4. Altmann Micro Machines Tera Player
Other than these top of the line players (all retail at upwards of 700 US Dollars), I would also suggest checking out some lower priced players such as HiFiMan HM 602, Colorfly C3 or even some Cowon players such as the X7.
Hope these options give you a good enough starting point for your research, and hope you discover your product soon, so that less privileged folks like myself can read your reviews!
Cheers & happy listening!