I have always been a bit leary of hi rez portable players of any kind. Not that I don't think they could sound better, but most of my portable listening is done in environments that are very hostle to music listening like railrod and subway cars. My fear is that any improvements in SQ that could be gained by listening to hi rez files would be overshadowed by all of the amient noise in the area and I would not be able to appriciate the differnce between the Hi Rez and MP3 files. But that is just me and the way that I use my iPod. YMMV