Price Paid:  $90.00 from E-bay

Summary:
I love portable audio, as well as my home system.

I use factory CDs exclusively.

I use Etymotic 4-S earphones, along with Sony top of the line earbuds ( MDR 70, 71 and 81 series).

I use both the iRiver 350 IMP and 400 IMP models. Sonically hard to tell apart. The 350 can be used without the remote control because of extra controls on the unit itself - you plug the headphones into the line output and can adjust volume, play, stop, power off, and skip tracks.

Sound is well defined and focused, clean, open - superb. Power is adequate for the Etymotics but fine for the more efficient Sonys (which sound quite nice, but not quite as good as the Etys).

I use the 400 with remote control and Etys with my Headroom Cosmic Amp in my car. Can't get better car sound as far as definition and cleaness.

I use the 350 with Sonys as walkman.

Really love the sound.

The older model Panasonic portable CD players, with a line output, are quite musical and are my second choice.

Strengths:
Clean, focus, excellent definition

Weaknesses:
Power adequate - need eficient headphones or external amp.

Similar Products Used:
Portable CD players from Panasonic, Sony, JVC, Kenwood, and many others.