Hey Head-Fi, I'm looking for a quality media player to replace the iPhone 3G. I have the Sony MDR-7506 headphones which are ideal for my monitoring needs, and that I double for music listening. The community so far has been awesome in helping me, and informed me lots. That being said, I'll say exactly what I need and what I found: 1) Price should be under $300, but feel free to put all expensive options up there. In practicality, don't focus much on over $450 players. 2) Since I'm willing to pay this much, I want something that will work in any situation, and last. Be able not only to play headphones well but also to play large speaker set-ups in the future, and other headphones with amps. These include things like HD-650's, hs7 6.5's and other speaker set-ups. (Not like I have any idea on how to set that up yet ) (Can someone give me links on all the impedance match ups and stuff? I've searched some but I can't find definite guides). 3) I need the player to be or be more then 32 Gigabytes and easy to update - since I'm starting to buy the actual CD's and rip in loss-less formats. I've been using .WAV but I've heard .FLAC takes up less space, and keeps artwork. Either way can we recommend players are compatible with all common loss-less files? FLAC, WAV, ALAC, and more. Enlighten me on which I should use. 4) Oh, and as flat as possible with highest fidelity (Duh). I don't really care about changing the EQ, but that'd be cool. 5) Hopefully this is standard, but capability to connect to a computer through USB Right now I have found a couple options: HIFIMAN HM-700, Pocket HiFi C4 Pro (I wish), Fiio X3, Fiio X5 once it comes out, Cowon S9, HIFIMAN HM-602, HIFIMAN HM-601. Can I also get some info on portable voice recorders as alternatives? I went to guitar center and they recommended those since they can double as players. Hopefully they can play all types of audio files at the same time. At any rate, I'd prefer those if I could use that instead of getting some kind of other microphone for voice overs while filming. You also saw me put some option that are around the $400 range, and that's +/- my $ limit. Thanks, Dan.