I had a problem with this too with my Samsung Galaxy Player 5. It really pissed my off, but ultimately I figured out that I had to set PowerAmp's Audio Thread Priority to "highest" under the Advanced Tweaks settings. That cured the skipping. I thought tweaking the buffer in the settings menu would help, but it made it worse...I left that setting on "Auto" like it was by default. I don't know if other players let you set the thread priority like PowerAmp allows. On a side note, variable bit rate files seemed to cause skipping much more frequently than CBR files did.