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I have to agree. The output from the line section of the 100 series is extremely good. I use the optical out all the time going into a good external dac that then feeds my headphone amplifier but the line out to an amp also works well and it is surprising how good the internal dac of the iriver is and how sad that they don't make this unit any longer. The reason why I have too many of these and may pick up one more. Now to figure out the right adapter so I can use a zif hard drive in the H140.
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