I have a RioVolt SP100 and though I am waiting for it to come back working (had to send it in, it just stopped working one day) I really like it a lot. Most people say that the iRiver mp3/cd players and clones (RioVolts) are the best on the market for what they do, with iRiver's being the better models because of the more frequent and better firmware upgrades. These are probably the best MP3 PCDPs on the market for their features. They have not been dissed that much for sound quality, actually, they have fairly good sound IMO, though one annoyance that has bothered some users but not others regarding their sound is that they are not perfectly quiet, they have a low steady hiss. Now, I haven't gotten to try any high end headphones on mine (just got some Sony D66 Eggos the other day and still awaiting my player back) but what I heard never bothered me. You can hear the hiss, but not when music is playing, and frankly, it isn't all that bad, not any worse than my other PCDP, a fairly old Sony model. The iRiver or RioVolt MP3/CD players are the ONLY ones I would buy, because they simply do everything that I want one to do. Mine is easy to navigate, the screen is backlit, it supports playlists (though for some reason I noticed on some playlists it was cutting off the last track, I am still trying to figure that one out), it supports ID3 tags. Another thing to note is that iRiver has Ogg Vorbis support in the works as a firmware upgrade, which will REALLY make me happy when it comes out. Well, let me think a while and see if I can think of a better MP3/CD player on the market and I'll get back to you...oh, and a heads up, for some reason, the audiophiles on this board are head over heels for MiniDisc players, and I have no idea why, I have suspected it because of the optical in and out capabilities of certain models of these, as well as not being prone to scratches, etc, that could possibly affect the sound. I do not see the use in supporting MiniDiscs when CD-R media is such low priced these days and it uses a proprietary SONY format called ATRAC. I would really like to hear why MD is so grandly supported at Head-Fi...