Many advantages have already been mentioned so I go briefly on the negative reviews here.
1. "The sound is even with a good MP3 unconvincing" - this I can only say that there are no good MP3s. This product is designed for HiRes files and the sound of a 24bit FLAC file is a 320kbit MP3 vastly superior.
2. "The sound is bass-heavy", "The sound is too bright," - so that the device really reflect that need all Klangverbieger as Clear Audio +, be Clear Bass, Clear Stereo and DSHEE HX off what a 24bit Flac provides. If you use the player with their own headphones you must also choose to have this.
3. "The player is not powerful enough" - off AVLS volume limit.
4. "The battery does not last long" - See above. All Klangverbieger exhibit. In the manual, is the same as the menu that these things reduce the battery life. In addition, Flac playback uses more power than an MP3 playback.
Next I can to sound just like to say that Sony even higher quality headphones is recommended as the supplied one. Why not are more expensive here? Because high-quality headphones are now times a matter of taste. My recommendation are from the RHA MA750. Who they have too much bass should the can down regulate this in a little EQ.
Criticism I have also:
1. The memory of 32GB is too small.
2. There is too much software installed you can not uninstall it.
3. A micro USB connection would be better than the Sony connector.
So, use high-quality earphones, all additional Klangversteller from and do not use MP3s, then you have a lot of fun on the device. To listen to MP3s ranges also a 20 player from the Media Markt. Also, it brings you nothing 24bit files on 40 to want to listen to or On-Ears. Headphones with red b are just as suitable.