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DAP's can have different SQ from one player to another.....this is based on DAP's with all sound-effecting features turned off, and regardless of headphones. The components used (i.e.: hardware, such as the DAC and/or coupling caps or opamps) can deteriorate the audio signal. Also there can be hissing, humming, clicks or other electronic noises caused from interference with poorly insulated components such as a LCD, or controls that are lighted with LED's....
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