I'm a little music lover, so I don't make a flattened beat. This means that I only listen to CDs in the fully uncompressed Red Book format at 1411 kbps. I cannot comment on the 320's capabilities as an MP3 or ATRAC player. I bought this player because my iRiver 450, which sounds great, doesn't read many CDRs and even some commercial CDs. It also uses batteries and its rechargeable battery lasts less than 6 hours on a single charge. This player has some nice features like forward/backward scan that iRiver doesn't have. I wish the remote had an LCD like the iRiver, but the Sony remote is fine. I appreciate the beeps letting me know I pressed a button and paused the player. So far the battery life seems excellent. I use noise canceling headphones (Aiwa HP-CN6), so I can't comment on the headphones, but the sound is ok with Aiwas. The mid band is clean and smooth, but the end frequencies feel a little understated. There are equalizer settings with a limited number of adjustments. I boosted the bass a bit but left everything else at the same level. I liked the iRiver sound better, but Sony offers about 90% iRiver sound with much better disc reading. All discs that iRiver did not read 320 read normally. Sony has not yet missed. It looks a bit cheap and feels like plastic, but I think people prefer lightweight players. Of course, the golden age of portable CD players is over. Those old Sony and Radio Shack handhelds are making big bucks in the used car market. But as far as portable CD players go, the 320 offers respectable sound quality, great features, decent build quality and overall very good value for money.
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