B&H Photo Video offers the second-generation FiiO X3 High Resolution Portable Music Player
, model no. X3ii, for $159.99
with free shipping
. That's the best deal we could find by $40. It features native DSD playback and supports up to 24-Bit/192kHz FLAC, WAV, AAC, or MP3 files and features a 2" screen, 10-band graphic EQ, aluminum alloy chassis, and microSD card slot. Note that this player carries no onboard storage, but will support up to 128GB microSD cards.