I'm currently considering purchasing a new mp3 player. I had the I-River HP-140 with a pair of Shure e5c earphones. At first it was great. I put all my songs on the IRiver at 320kbps. Last week I forgot to charge the player and I used my old cd player, a Sony E-J601. There was a pretty big difference in audio quality between the two. The CD sounded so much better. I'm pretty new to the audio world in terms of understanding the different codecs and such. What can I do to make CD quality encodings? Different codec? Different player?