To audio gadget fans looking for a new portable mp3 player with unmatched sound quality, read on.

Sandisk's Sansa Fuze
I recently purchased a Sansa Fuze (from Sandisk - famous memory card makers). Now, I am all about sound quality - I really don't care about those players that can take pictures or has a built-in lighter in it. I just want a decent sounding portable player. Head-to-head, I thought that for the small form factor portable mp3 players, the iPod Nano and Sandisk's Sansa Fuze was a good match. On identical headphones (which was a Sennheiser PX200), I listened to the exact same track on both players with no Equalizer cuts or boosts (which the Fuze has, and the Nano doesn't) and I can say for certain that there is a definable difference between these players. The Sansa Fuze beats the Nano hands down and the best part of it is that the Sansa Fuze is around £20 cheaper. Furthermore, it has memory expansion, an FM tuner, voice recorder and video player. It always pay to do some good sleuthing before you buy your gadgets, and I'm glad I did mine. If you are looking for a cheap portable mp3 player, the Sandisk Sansa Fuze is defintely worth looking into. Read more about it in the Sandisk Website.
SeasideMan
Pro
There are only 2 important factors in the sound quality of these devices:
1. The quality of the headphone pre-amp
2. The quality of the D/A decoder
It would be nice if the makers started listing which of the available modules for each of these 2 that they use in their players. But I know they won't.
Tom.