I was looking for best sounding mp3 player and i have discovered the best sounding dec hardware yet. Wolfson chips. I am not sure if it best around but i am sure 90 percent. It is used mostly in apple iPod & iPhone series but iPhone 4s and iPhone 4 does not use it currently. iPod classic uses wolfson chips. Apple tried to use other chips but rumors say that wolfson will be used in future apple devices again