So, I was lucky to find J3 in a brick and mortar shop in Dubai selling only one Cowon - J3. No online ordering, no waiting, no shipping charges and no customs. I bought it instantly based on your recommendations here. I know quite well about Cowon and always feel sorry that it's not a known brand in our market. Our market is heavily saturated by Apple marketing and dominated by Dr Dre and iPhone and iPod. Anyways, the player delivered better results than I was aspiring for--WAY beyond my expectations, although I have D2 by Cowon. It surpasses all the DAP's I have/had in terms of SQ--and SQ is what I'm after. I have many media players and have headphones from the biggest names in the industry, and I also have UE custom 11. I always coupled the portable players I had to my headphone amp, The Predator, and the result was always good. 3 days toying with J3, I reached to one of the huge headphones of mine that I don't use much anymore because I've become very mobile, and rarely do I find the time to sit down at home and enjoy the music. I picked Ultrasone Edition 9 and plugged it in J3 expecting to push the volume to the limit and o hear emaciated sound. To my SHOCKING surprise I did not have to increase the volume a tad and the sound that came out from J3 was INCREDIBLY good. I usually listen to Ultrasone ed9 through the balanced desktop amp by Headroom and the result has always been good, but I'm in awe gaping at how this little black gizmo called J3 can power such BIG and demanding cans. Now next thing I'm thinking of is how to change the wire of my Ultrasone to shorten it and take it along with me on the road. It's become quite normal in our city to see people walking with huge headphones on.