Check out cowon america http://www.cowonamerica.com/. I use the iaudio7 and it is the best sounding player I've heard, far superior to any ipod. And it plays flac. Paired with a good headphone amp and good headphones it's a very decent portable solution for audiophiles.
I use it with a headroom amp and ue triplefi buds and it sounds good.
I use it with a headroom amp and ue triplefi buds and it sounds good.