I don't know anything about the DAC at all, but I CAN tell you a little bit about the DAPs. Specifications-wise, Creative's players are at the top of the heap, claiming 98dB SNR. Reputation-wise, Creative's players also generally *at least* tie for first place, with the Rio Karma and iRiver iHP-1x0 series as the closest contenders. If you're interested in lossless formats, the Karma is the only one of the group that supports one (FLAC); both the Rio and iRiver support wma, mp3, and ogg. In the next few months, Creative will be releasing the Zen Touch, a smaller, better battery life, better-looking player otherwise similar to its existing Zen line, iRiver will (probably) be releasing the H3x0 series in the US, a player almost identical to the iHP-1x0 with a color screen, and Rio will be releasing the much anticipated Karma 2, of which very little is known. Be warned, iRiver is at this point two months late releasing promised firmware updates that are still nowhere in sight. There is also the iAUDIO M3 which has recieved EXCELLENT reviews; the only caveat is that it does not have a screen on the main player, you must use a remote (it IS smaller than the iPod, though). You could also get an iPod, but if you do PLEASE do not be one of the people who use the supplied earbuds forever simply because they are white!
