Listening to a friends, I was stunned by the sound quality... after which he proceeded to show me the 30+ equalizers, BBE+ enhancements and Jet Audio effects. Since then I have never heard a source that sweet sounding on my Koss KDE's. After conducting further research, and reading reviews, I figures I would get something similar... the Samsung P3, Sony Walkman X Series, etc. I finally decided on the S9, though I would have liked to try the X Walkman, I think I will be more than satisfied with the S9, paired with my KDE/250's. Will post impressions after it arrives... Thursday January 21st.