Are there any portable players with sound you do like?
Sure, it's possible. Actually the Ipod isn't bad but it doesn't have a digital output that will feed a portable DAC and amp.
Very good systems can be built around an Ipod but the Ipod's onboard DAC and amp are shite. As long as you see it as a music storage device it is fine, it can store WAV and FLAC files. But the key is the DA transition and enough gas to drive a pair of serious headphones. This can and has been done. It is expensive to do this. It is expensive in terms of real estate on an Ipod to store uncompressed files. But it can be done. The solutions are far less portable. If it is uncompressed digital it really doesn't matter what one saves it on, HD, Ipod, Zune, whatever. The important parts are the DA conversion, the amps, and the transducers.
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