I use a Rockbox ipod with Etymotic ER6i headphones.  It sounds good
enough - there is so much background noise that I'm sure I couldn't
tell the difference between decent MP3 and FLAC, although the ability
to play gapless is crucial to me.

I couldn't really justify paying more than I have - I use this on
tubes, trains and on noisy streets.  I can't really see that investing
a four-figure sum would make that much difference.

Adam


-- 
adamslim

SB3 into Derek Shek d2, Shanling CDT-100, Rotel RT-990BX, Esoteric Audio
Research 859, Living Voice Auditorium IIs, Nordost cables
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