Mxproject Asian Pop Music Radio & Entertainment

I have the Cowon iAudio7 and I love it but I still cant help but wonder whats the best sound quality mp3 out there. I heard the Sony Walkman NWZ-S718F is pretty damn good in sound quality. Does anyone have any opinion on which mp3 player out there that can beat the iAudio7 "sound quality wise".

I heard Sansa and creative also are good quality, but I think head phones can also effect sound quality.