Hi everyone!
I had the oportunity to get the E300 for the price equal aproximetly 60$. I find it so good that soon I ordered another.
I think they sound very good. Not the fastest controls, not the best ui, not so easy to operate, the built quality is ok, but the sound is very good.
I try them against my cowon c2 (with foam modded sennheiser hd 555, without amp) and on flat settings I think they nearly equal. With "sound enhanchments" I think the cowon sounds better.
Iriver seems to be more analitycal, the cowon sound warmer. For me the cowon sound slightly better, but the difference is soo small that the answer to "Wich one sound better?" is the matter of taste. So for the price this is really an outstanding player.