omg... dude you're basing it of a CNET review? CNET know nearly absolutely nothing about sound. At least show me a review of it from a site that has some credibility.
Now im not saying the P3 is bad sound quality im just saying that you stating that it is the SECOND best media player on the market is ridiculous, sure its in the top 10. And you should be ashamed if you think the P3 is better then the Sansa Clip/Fuze sound quality wise. It is basically the second maybe even the first best media player on the market when it comes to overall sound quality.
Sansa Clip/Fuze
Anythingbutipod.com- SanDisk touts in the press release that the Clip is “…one of the best sounding MP3 players on the market.” I own a majority share of the MP3 players on the market and I would say that statement is pretty accurate.
I discuss in many of my reviews that most consumers will not be able to tell the difference in sound quality since they don’t spend any money on headphones. This is still the case with the Clip: you will not be able to distinguish the sound quality difference if you are using the stock earbuds or modestly upgraded headphones. The difference will, however, be revealed once you plug in a nice set of phones.
On the go I rock a pair of Future Sonics Atrios M5’s ($200 MSRP) and they can reveal a lot about the quality of your audio source, so I demand a player that will keep up. Lately, I have found a good match with the Toshiba Gigabeat T400 and Cowon iAudio 7, being that they have enough clarity and warmth when paired with the Atrios. Those two players, compared to the Clip, had a slight advantage, noticeably with the bit more clarity in the midbass and highs. Keep in mind this comparison was done with very critical listening with 320kbps MP3s along with the use of my Sennheiser HD650’s.
Samsung P3
For the vast majority the sound quality will do more than please. Compared to the P2 its an overall improvement in clarity and overall flatness of the spectrum. Being overly critical I find that its missing a bit or warmth and tends to have a sound stage that’s a little more narrow than the Cowon S9 and Sansa Clip. However, Samsung’s in house sound shaping technology, DNSe 3.0, makes it a little more interesting.
I’m typically not a huge fan of sound enhancing technologies; my complaints being that these enhancements sound too synthetic. The only one I have found to be acceptable is BBE (used in professional studios and typically found on all Cowon players). The third revision of DNSe is a different story. I still don’t find DNSe to be as good as BBE, but in this latest version it is much more natural. For instance there is a “clarity” tweak which opens up that slightly lacking sound stage without the synthetic haze and the equivalent of BBE “MachBass” can bring back some of that low end warmth. In addition there is a 7 band EQ for further sound tweaking.