Great value little player, I've only had it 2 days and I've managed to store 36 full albums in WMA files @ 160 Kbps, which gives excellent results,You could probably double that at a lower bitrate.
The player has a nice detailed sound ,with crisp treble, Vocals sound clear and not to shrill ,and a good midband with very good stereo separation
Best of all though is the detail, just superb. The unit is very well built and doesn't give the impression of cheap junk.
The ear phones that are bundled with it ,are fine , if you feel you need more Bass you can always change them.
This is where a lot of people go wrong ,they always think more Bass better sound ,which I very much doubt, I would go for detail anyday .
Also this player is compatible with Vista for anyone wondering before buying