Bhazard posted a review of the new FiiO X5 3rd generation digital audio player over on Head-Fi. FiiO has dropped the click wheel and replaced it with a large LCD screen. This is a plus in my book. The new X5 is a dual mono DAC configuration and supports balanced output. All good things and with a $399 list price you can’t go wrong.
Pros: Sound Quality, Android OS, Wifi, USB DAC
Cons: Older android OS, Slow transfers.