[Bart1981]

A few days ago my girlfriend washed my sporting clothes, and with them my Cowon J3 32GB player 

 Tried to revive it after I let it dry on the heater for 2 days, but no luck. 
 
So now I have to find an other MP3 player, but to be honest I do not have the money at this time to buy a mp3 player at the same price range as the J3, so I have to find something else. (I prefer a new player above a second hand player) Gooed audio qulaity is a big preference.
 
Location: The Netherlands
Capacity: 16GB or 32GB. 16GB preferbly with an microSD slot. 
Budget: Around €150 (about $200) but less is better. 
Use: I do not watch movies on it, I listen music and I use it to record my mixing sessions I make with my pioneer gear. 
Type/Design: Digital audio player, more focused on music or no video at all.
Features: Line input(!!!!), Bluetooth would be nice but it's not a real hard demand 
Display: yes please, not bigger then around 3.5"
UI/Controls: Touchscreen is what I'm used to. 
Battery life: Great battery life would be great, as long as I do not have the charge de player after every 15 hours. 

 

[Bart1981]

Ok, other thougts at this moment. 

Today I managed to get my hands on a cable (tulip to minijack with ferrite core) and tried to record a short peace on my laptop and know it was completely distortion free. So the line-in function of the mp3 player now becomes a less big issue.
 
All I need now is a mp3 player, with a good audio quality, which can handle my Atrios (the Sansa clip for example has an output which is way too low for there IEMs), preferby has bluetooth on it, a minimum of 16GB storage (preferbly more or an expansion slot, if there is an expension slot for a microSDHC card, then 4GB is also just fine), gappless playback and with a maximum of $200,00
 
First I was thinking of buying an Cowon C2 4GB on ebay for about €80,00 and an 32GB MicroSDHC class 10 for about €25,00 then I'll have a DAP with 36GB for just a bit over €100,00. The only thing I'm missing then is the bluetooth. So what other options would there be?