Cowon has added Bluetooth, a volume wheel and a dual DAC - and produced another class leader

In short, it is a high-resolution player with really sweet sound, but not audiophile grade. It would have been a good starting point as an audiophile grade player, but with the atrocious pricing here in India of Rs 27,000 (actual USD pricing $240), I’d give it a skip. Of course, apples-to-apples comparison cannot be made here, but considering from a pocket-friendly perspective and a starting audiophile/sound enthusiast perspective, I’d recommend FiiO X3 for Rs 14,500 or the FiiO X5 (2nd gen) for Rs 21,300 audio players.