Agree with all the comments above.

First, audiophiles don't listen to MP3s. Gadget fans like us do. I use the Dension IceLink Plus on the road, and my Bose noise cancelling headphones in the air. I have never used the earbud headphones that came with it, and don't plan to.

The IPod won for me due to all the accessories and add-ons available, and the user interface. I am not a fan of their standards, but I consider my IPod disposable in any case, it is basically a two year device. I also have all my original source music. I ripped it all at 192, not using the Apple standards, so it will work on anything for some time yet. My library isn't futureproof, but maybe future-resistant.

I got a 20 gB 4g model, and use it daily. My wife wants one now, and I think we will get her a Nano when it calms down after Christmas.

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2007 X3 3.0si, 6 MT, Premium, White

Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue