Marcusd has posted a review of the FiiO digital audio player ($99) at Headfonics. His conclusions:
“However if you want the best overall sound quality in the $100 class the X1 is your best choice for now. If you can bear with the lack of features listed above and go with just sound quality as your main consideration then the X1 is the most musical, most hi-res friendly and most powerful of the bunch just mentioned. FiiO said it is for the ‘young’ and not for audiophiles. I say it is for anyone who wants the best sounding DAP in the $100 category. I know plenty of people who I would not consider to be young, just fiscally challenged, who might trade in their Clip for this or buy it as a second DAP when they do not want to risk their X5 on their daily commute. Just don’t skimp on the cash thinking you are going to get something close or better than the X3 or 99% of the X5 on sound and detail.”
You can read the fulll review here.