Well I'm sorry but if the encoding of the file you wanna listen to sucks not even the best player on the market can make the music sound good.You'll want .flac max resolution or wav 44.100 Hz/320 kB.It is something you don't get on a download store as these files are very,very,very large.And recoding don't really help.So forking out more than say 200 Pound (SONY NW A-45) for a Player and 100 (AKG-K92) for Headphones is just a waste of money.Depending on where you download music from or on how it is encoded you get big differences in quality.In general downloaded music is in minimal quality (128 Hz/44100 kB) basically what a Radio station puts out.Because the download are quick and it's easier.All that depending on the original encoding which in most cases is not known.I'm a DJ and encode files all the time.But like I said some of these files sound like someone is slapping wet socks around your head for an hour or so and there's nothing you can do about it to make them sound right.There are some tricks obviously but still the improvement is only marginal.As of yet I haven't read one single article in any "specialized" Magazine about the actual sound quality/ies and different formats one can use and think this should be addressed to draw the consumer's attention to the issue.It's like watching all these videos on youtu.be where hundreds of channels present the latest cell phones...until now not one of these reviewers has mentioned anything in connection to actually making a call and the quality of sound.Instead they all drone on about cameras and stuff which is or should basically be secondary.Unless the industry is willing to rename the product Communication,Gaming and Photo camera I don't see the point in this.