What is best audiophile MP3 player?????


Im looking for a new mp3 player with the best insides for audio quality, does anyone know what the best ones are? I hear the cowon iaudio x5l is a good quality mp3 with good sound but I dont know enough on the topic. Any help at all appreciated.
dbassin16eee1
Ckrody. . .good catch! I am embarrassed to say that I got my "wires" crossed, and you're absolutely right that there is not an optical digital out. There is one on the AirPort which I use with the outboard DAC (streaming wirelessly from iTunes)--clearly, I made a mistake.
I just got a 60 G Ipod today and cant figure out how to load Cds into I tunes in a wav or lossless format - can you help?
PS - be sure to check "Error Correction" when you set up iTunes per my previous post