In fact, the P-3000 is more suited as a multimedia storage rather than a music player eventhough it is capable of doing so.
As a matter of fact, there are no supplied headphones. When using a pair of additional headphones that were purchased separately, a reasonable good balanced sound was achieved with adequate bass and crisp treble. The player is more efficient at storing media files such as videos and photos.

Being a hard disk player it would naturally have a large capacity. However, it is worth noting that in spite of the 40 GB that Epson have advertised it to be, upon actually checking the player, it only has 36 GB of free space. Its construction is reasonably sturdy but heavy, weight approximately 430g. This means it would not be ideal for use during sporting activities, especially jogging/running.
It has a rather large display screen, which is perfect for watching films and looking at photos. It is also compatible with a range of video file formats, such as XVID, DIVX 5, MPEG 2. For audio files it supports MP3.

In terms of its battery stamina, it is rather appalling, on average only provides 6 hours of continuous audio playback through loud speaker, and only 4 hours of continuous video playback. It takes about 3 hours to fully charge, which is quite long considering its playback time.

Its file transfer speeds are exceptional on average taking about 0.7 seconds to transfer 10 MB of audio files. The menu layouts is easy to work through using its sensitive touch screen. It is compatible with both Windows and Mac.

In contrasts to other players of the same spec, it lacks a microphone and audio capability.