I've wanted to test the P2 for a long time but couldn't find the right words to describe it. All I can say is that I'm absolutely blown away - not only is the sound great, but it reveals so many details that I didn't even know existed before. With a balanced output, even a pair of entry-level audiophile headphones is enough to make your ears pop. I'm also impressed by Cowon's ability to constantly improve and make something already great even better, as shown by the comparison between P2 and P1 and D2 and D1. When P3 comes out next year I'd consider it too :) My only complaint isn't with the product itself but with the price drop. Within 30 days of purchasing the P2, the price dropped by $200, and neither Revain nor Cowon are willing to refund the difference in price. Cowon did offer me a 10% off my next purchase, but they still don't make up the price difference (plus the import fee I paid as a Canadian buyer).
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