This is an excellent player / DAC. Listening is spectacular and offers unusual acoustic impressions. Nothing to do with good products like iPod and co. It is able to cover all audio records (Daft Punk Bartok through Miles Davis) without giving any sign of weakness. The price is very high but the musical performance is up (yes, really). I liked The sound: bright and powerful on helmets (well established) as IE800 or ATH-W1000X. Capable of reproducing the 24-192 without a problem. Manufacturing quality: solid and luxurious (though I'd recommend additional protection such small Moleskine shell) 96GB storage capacity (192GB with 2 + ext microSD.): It must be that. I least liked The user interface really far below the rest, although the successive updates gradually correct shooting. If it were not for this audio level it deserved one star less.