The best-sounding MP3 players: distortion
Distortion is a measurement of the total distortion and noise relative to the output level; higher absolute numbers are better. In this test, the Apple iPod Shuffle and the Samsung YP-Z5 performed admirably, while both iRiver models and the Cowon iAudio X5 ended up at the back of the pack.
Distortion (longer bars are better)
Archos Gmini 402 Camcorder
-60.6
Creative Zen Micro Photo
-58.3
Creative Zen Vision:M
-58.0