[Mhog55]

If you want the full meal deal, grab the Hiby R5, or Ibasso DX160.
If you don't, stick with something from Cowen. My 2 cents

 

[Elbonja]

The Plenue D2 is a great option for the price.

Great Battery life, great amp, great sound and great EQ'ing options. The background is black like 'falling into the Abyss' Black. People rage about the UI but honestly it's not that bad, but compared to Android it is. It's a little short on storage (128GB external & 64GB internal). It's genre friendly, pretty much everything sounds great on it. There's a few minor bugs with it that should be sorted out via Firmware. I describe it as the perfect Commuters DAP, much like it's predecessor the Plenue D.

The truth is when it comes to DAP's there's not much difference when it comes to the actual audio and more importantly to what we can actually hear. You pay mostly for the badge or features.

Draw up a list of features that's most important to you. If you don't need certain features, don't pay for them and beware of the Head-fi hype machine. The best advice I can give is avoid reviewers / blogs (It's just 1 opinion after all), go to the threads and see what people who have actually bought the DAP say about it, who use it every day and most importantly what it's like after it has gone through a few firmware updates, something that is sadly lacking in reviews. Reviews are pretty much first impressions, if you want lasting impressions the threads are the best places to visit to gauge opinion.

Good luck with your search.

Best advice I've read in some time.

I can't make up my mind between the DX120, Plenue D2 and Walkman a55.

They all have something in common that made my decision come up to those.
Sound quality
Build quality
No internet
I'm just nervous about ibasso and Cowon's reliability compared to Sony's class leading industrial design. I really don't wanna have to return it or purchase another dap after a year or so...

 

[Deferenz]

I don’t think it has been mentioned yet, but I’m going to throw another Dap into the mix- Cayin N3 Pro. This is within your price range and is getting some good reviews. This is the younger brother to Cayin’s flagship N8. The N3 Pro is a player with tubes, and this is one of its attractions. This Dap doesn’t have streaming. Possibly worth a look.

 

[Sebasistan]

Best advice I've read in some time.

I can't make up my mind between the DX120, Plenue D2 and Walkman a55.

They all have something in common that made my decision come up to those.
Sound quality
Build quality
No internet
I'm just nervous about ibasso and Cowon's reliability compared to Sony's class leading industrial design. I really don't wanna have to return it or purchase another dap after a year or so...

I guess if build quality and long term reliability is an issue for you, the Sony is probably the best bet. I had a Cowon D1 die on me within a few months (granted, that was covered by warranty...). But then that was also the only time this happened to me with a DAP. Smaller companies obviously don't have the kind of R&D and QA that a titan like Sony can afford.

That being said, I would echo the above poster's sentiment that the N3Pro is definitely worth a look, it seems like a very versatile player that offers a whole slew of different sound signatures for a very reasonable price.