Best audio quality?

[fredrik]

Which MP3-player should I buy if I only care about the sound quality? Particularly, I want the player to be completely free of any hiss. Apart from that, I want to get a rich sound with good bass.

My headphones are Audio-Technica ATH-ANC7, which are headphones with active noise cancelling so the last thing I want is extra noise from the MP3 player. The headphones have an impedance of 260 ohms, does that mean anything to which MP3 player I should get?

Thanks for any help!
Best regards, Fredrik

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