I have Cowon D2+, 16 GB, I use it with Beyerdynamic DTX 100 and I´m VERY happy with it. I have never believed that portable music player could play so good. I use it just for music, not for video and I love it´s design too.   I had some troubles with using FLAC files as player could not...

Marcus thanks for the review. I bought Beyerdynamic DTX 100 and I have to say I´m VERY happy. Source is Cowon D2+ and sound is amazing. It is clear, detailed and punchy with lot of detailed bass.