I have recently bought the fiio m3. It is the best pocket player within 5k. I have tried many smartphone for music but all of them have 16bit DAC IC. Thus they are unable to produce the sound quality on loosless audio formet like flac. But after I bought this one I understand the difference between the mp3 320kbps and the flac formats. It has the 32bit DAC IC. It gives pleasuring sound quality with this low price tag.