***DISCLAIMER***These are my initial impressions and I'll update this once I spend more time listening and comparing.***DISCLAIMER*** I joined head-fi a long time ago. While I might not have been among the very first, I have been here a long, long time. When I joined I already had a portable rig. In fact, I had two. One consisted of a mini CD player and some Coby earbuds. My main rig consisted of an RCA Lyra player with a whopping 256MB flash card and those same Coby earbuds. I was happy. My father, who has always loved music, gifted me a pair of Sony earbuds that were a clear upgrade to those Coby buds. I was really happy. I then upgraded to one of the first Zen players with a HUGE 20GB drive and those same Sony buds. When I got a job, I was finally able to afford an iPod...again...with those awesome Sony buds. Soon after, I joined head-fi. The Sony buds became Shure E3's and my journey continued and climaxed with my portable rig consisting of a RSA Hornet, UE-10's, an ALO Cotton LOD and my iPOD 5.5G. Five years later and my iPOD is dying out on me. It stalls and sometimes, doesn't play music at all. I was sad. The economy isn't exactly welcoming me to buy a nice new iTouch 64GB model or anything else that's rather fancy. Thus I started from square one and began doing my research. I wanted a player with decent battery life (6 - 10 hours minimum), portable, that could play FLAC and above all - that had great sound quality. My research landed me with several contenders and I managed to try out a few of them over the past few weeks. After much going back and forth I decided upon a Sansa. But which one? The Fuze was a clear winner. Nice battery life, it can play FLAC, great sound quality, video capability was nice, nice UI. However, I didn't really need the video function as I rarely used it on my iPod 5.5G. Enter..The Clip+. Same sound quality...tiny form factor...awesome portability...awesome sound...decent battery life...AWESOME! I purchased my Clip+ based upon my needs and mostly based upon the sound quality. Being a cheapskate, I opted for the cheapest shipping price and began to wait. During the wait ROCKBOX became available for the Clip+. I began to read about it while patiently waiting for my Clip+. Yesterday, my Clip+ arrived and I immediately Rockboxed it, configured it...listened to it...configured it some more and listened some more. Installed DFKT's theme and continued to tweak and listen. The result looks just like DFTK's: http://anythingbutipod.com/images/fo...s/_MG_9684.jpg The verdict...perfection. The sound quality with FLAT EQ is just fantastic. With a little EQ, it's absolute perfection for me. The interface now plays all the major codecs I use, it has cuesheet support and even some cool little games. While the Rockbox firmware is far from final, it's rather good at this point in time. If you're looking for a perfect little DAP that is portable, easy to use and that has amazing sound quality, don't hesitate to get a Clip+. I had high expectations but this little player has exceeded them all. If any of you would like my custom settings for a Rockbox'd Clip+, PM me and I'll fill you in.