It sux, I had it and sent it back to Amazon. The SQ is crystal clear (with my non-overly sensitive cans), and it's a great form factor with wonderful controls. The problem seems to be reliability & quality control. The volume controls produce static at times, the volume fluctuates. Others have had issues with this rebranded device - pass on it. I now own the FiiO E11,...no complaints.
The REAL DEAL: http://www.amazon.com/FiiO-E7-Portab.../dp/B003E6K1VK
The ABi DEAL THREAD: http://anythingbutipod.com/forum/showthread.php?t=68083