This player/recorder has terrific sound, lots of features, and is very simple to operate (you do, of course, have to read the book)

The sound of these recorders is great, and the functions are very useful

Note: You will probably want to use your own headphones to really enjoy the sound, and if you require MDLP, 40-second shock protection (10 is more than fine) or illuminated displays, this is not your unit

Sound quality on this product is also wonderful as I played a highlight from my home in Portland to my friend in Kentucky and she heard nothing but crystal-clear sound

Although I didn't expect to, I like the sound of the headphones, and I find them surprisingly comfortable, although I don't usually listen for more than an hour at a time.

This player has wonderful sound, better than a CD player

As for sound quality, the 24-bit ATRAC sounds great

Listen to cool sounds while you exercise or run, without annoying dropouts and without lugging around relatively huge CD players

The sound is great but be aware if you plan to do more with it than listen to it in your home.