then IMHO I highly recommend the newer Cowon J3. The best sounding DAP in the current market.
I own a 120GB Zune and I know the audio quality isn't great. But when I bought I wasn't going for that. Now I have higher quality audio files and higher quality headphones. I'm looking for the best sounding audio player of all (<32GB). I know the reviews for audio quality of Cowon S9 are phenomenal but it is not durable and kinda cheap feeling.
So what is the best sounding and decently durable mp3 player? I would love any responses, I've been reading through the web all day and I need some definite answers.