Marcusd has posted a review of the FiiO X3 digital audio player ($200) at Headfonics. His conclusions:
“The real dilemma for me now is it worth going out and buying an X5 when you can buy the new X3 2G for $150 less? The answer is probably not, if you have that amount in the first place I would recommend buying an Ibasso DX90. The X3 2G is really not that far off the X5 in terms of performance capability and is much cheaper to boot!”
You can read the full review here.