Just picked up a Koss CDP-3000 on sale for cheap at a local dept. store ($43US inc. AC power supply & typical cans). So far I'm pleasantly surprised. It handles CDR/CDRW's as well as mp3's. Using my Grado SR-80's and Sony V-6's, the bass is a bit boomy, but the sound is generally clean and undistorted. The headphone out is a bit weak, but still able to drive either of these cans louder than I ever care to listen at about 9/10ths max output. It has a true line-out (i.e. volume & bass-boost do not affect it). The anti-skip has only a minor negative effect on the sound & can be easily turned off. The antiskip works fine for walking, but skipped for me during a good run. The unit's sound has a pleasant warm character via either the headphone out or the line-out (using my JMT twin-9V CMOY). Nice sound at a price that would not induce depression if it were ripped-off from your gym bag. Overall this is the best sounding inexpensive PCDP/mp3 player I've heard- IMHO significantly better than Rio's entry-level player (the 50).