I just purchased this Player with the mind to listen to .flac files. Unfortunately, albeit what Sony says, this player does not support .flac files if not of very small dimension. The same problem arise with .wma and .wav files. The player is not able to reproduce a 200 Mb .wav files. At first, I was disappointed. Then, I connected it with NuForce MMP (in headphone amplifier) with a gold cable (the cable of NuForce is not the best) and my Sennheiser IE 60, or my Sennheiser HD 599. I must be honest: it Reproduces verywell .mp3 and .wav files of CD Quality. You can buy all this stuff at Amazon.com. If you want a player or mid-quality, this is a well choice.