If you are considering this model there are already reviews out there on the amazon and audio review websites, the main reason for me writing this review is that the price has recently come down to the hundred pound mark, so I had to buy one! I am testing it using Sennheiser HD25 headphones. The sound from CD is very clean and accurate. The sound from MP3 is slightly quieter than CD, and strangely the quality is more euphonic and 'analogue'! The main problem with MP3 on this unit is no rewind or fast forward through the file - a snag if the file is more than a 3 minute pop song. Also, MPA/MP2 files will not play even if you rename them to MP3. Sony seems to excel in ergonomics, and this is no exception. The clear Perspex reveals the CD (interesting to see this stop and start as it buffers the mp3 file). Its not exactly small but the design and build quality make this a very desirable object. The dot matrix display (on the unit and on the remote lead) is one feature that the new cheaper CD/MP3 players don't have. This one can display quite long file names and also scrolls if longer. Having this adds to the intuitive control and navigation experience. The only real cheapskate thing is the 700mah Ni-Cads supplied - trading standards should be called here because the box states 32hr playback but this is only when you buy the optional NiMh batteries! Conclusion - this model has been around for about 18 months, and now there are quality brands making similar products for 60% of the price, but I feel that this one has that ?X? factor. A potential future classic and the designer's choice.