The sound is excellent (provided, however, opt for a quality headset such as the AKG 430). Another big advantage: it plays not only MP3 files but also ogg flac and. I also personally recommend the latter codec (much better than the mp3 encoding footing and almost as good as the flac for a size 5 times smaller). Best of: inserting a Mini SD card allows the storage capacity fivefold! Some buyers criticize the lack of ergonomics but I do not agree. It is true that it takes a little getting used to but after it is childishly simple. There are certainly fewer options than a Cowon but those proposed are largely sufficient. My only regret is a bit too limited battery life (10 hours on average). From this point of view, there is better but it is much more expensive!