John Darko has posted his initial impressions of the new PonoPlayer DAP. In short, he likes the SQ of it as compared to the AK120II and the Sony NWZ-ZX1. However, he mentions that the UI, build quality and other qualities of the PonoPlayer are lacking when compared to the other two. If you are interested in a $400 DAP the PonoPlayer might be a consideration. The reason why I would never recommend it is due the UI. Other DAPs in this price range have more refined interfaces, equal or greater storage and I dare say equivalent SQ.