So my amazing Etymotic ER4Ps just broke.    Turns out sticking sewing needles into headphones isn't a good idea... (long story) But that means spending way more money than any reasonable person should (again) on new toys!    Anyway, I loved the comfort, isolation, and sound of the Etymotics...

Never mind! I have been sold on the Soundmagic HP150s. Many thanks to cel4145 for the advice below.

Note: I have decided on a player, and am now looking for advice on headphones instead. If you want to help me out, click here. Otherwise, there is still good info in this thread, so feel free to check it out.   I have just recently gotten into high quality music. I used to listen to 20 kbps...