Just got a Sansa clip zip (refurb for £20), first thing I did was stick K T Tunstall - Eye to the Telescope on the internal memory (got 13.5Gb copying to memory card) and pressed play.
Coming from a PC running as Asus Xonar DS sound card into some creative speakers that have headphone output on the volume control (so amp'ed by the creative kit) and my portable option being a Creative Zen x-fi 2 this little tiny thing is so much of an improvement (especially on the Zen) that I'm amazed.
I've been planning for a little while on getting a Fiio X3 but may now wait for the X5 and I'm also considering a purchase from Epiphany Acoustics (EHP-02 Amp) so I can use the Fiio as a dac with my PC through the EHP-02 and probably into some AKG K612 phones (still to be decided).
Next purchase is some new IEM's though, probably RHA MA750 as I like the descriptions of the sound. Currently listening through a pair of modded RP-HTX7's
Reading all the comments on here about the Sansa Clip range I have to confess and had my doubts they could sound as good as people said but I'm now a believer.
Just wondering whether to rockbox or not now.