It used to that Cowon America players sounded the best. I don't know where they stand now. It's been a few years since I've owned one. They are very cool players though.
If you really must have the best sounding player and can spend some dough, buy a new 5th generation video Ipod on Ebay and send it into Red Wine Audio (redwineaudio.com) for the IMOD treatment. Then go to www.aloaudio.com to get a decent cable, adapter, amp, etc. to go with your new player. Load the player up with AAC files and you'll be good to go!
If you really must have the best sounding player and can spend some dough, buy a new 5th generation video Ipod on Ebay and send it into Red Wine Audio (redwineaudio.com) for the IMOD treatment. Then go to www.aloaudio.com to get a decent cable, adapter, amp, etc. to go with your new player. Load the player up with AAC files and you'll be good to go!