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Also with regard to the H140's optical out. I tried connecting my player to my home audio system via the standard line out and I had to have the amp's volume control at 12-o clock, a setting that would normally blow the windows out.
I know somebody might proffer that the player's volume control could have been low (it was set at the level for my e2c's), but as far as I'm concerned raising this level shouldn't be necessary. A line level output should output a particular voltage at 0dB, irrespective of the player's volume control setting. Sound quality was okay though. I then used an optical cable and the volume control was back where it should have been, around the 8-30ish position, and the sound quality was awesome (OGG 200Kbs)
Glad I went for the 140 and not the 340 with its missing opto out.
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